THE USE OF ACCOUNTING AND CALCULATION MODEL "ABSORPTION COSTING" IN ORDER TO FORM THE INFORMATION BASE OF MANAGEMENT DECISION-MAKING

Abstract

The article deals with the problems of flexible calculation of the cost of production of enterprises of manufacturing industries in order to inform decision-making on optimization of management of production costs. Theoretical and methodological approaches to structuring the cost of production are investigated, ways of their effective application in accounting practices are analyzed. The possibility of attributing the main costs and costs for the development of new industries and technologies to the cost of production on the basis of the accounting and calculation model «absorption costing»; the nomenclature of articles of calculation of production of the industrial enterprise corresponding to this model and model «direct costing» is presented. It is proved that the application of the proposed methods and methods of structuring production costs meets the criteria and parameters of information requests of decision-makers to ensure the efficiency of production costs and reduce production losses.