Study of foreign experience on questions on calculation of production and calculation of production

Abstract

Purpose: The work is devoted to the study of the essence of costs in foreign works, stages of global development cost accounting. Methodology: The methodological basis for the study of the evolution of the concept of cost is based on the use of general scientific and special methods of economic science. The method of historical economic analysis has been used. Exposition of the main material: The article examines the essence of methods of accounting for costs of production and methods for calculating the cost of production abroad. Cost accounting occupies a central place in accounting, which plays a significant role in the enterprise management system. Information boso of the research are the works of domestic and foreign scientists, monographs, dissertations, abstracts for dissertations, collections of scientific works, articles in professional editions. The historical preconditions of the appearance of such methods of calculation as normative and standard-bone, the highlighted key features of these methods are investigated. The appearance and main features of the method of direct-costing and the method "SIT" are analyzed. The main classification of expenses is allocated. On the basis of the study of existing methods of cost accounting, their structuring and systematization. It has been established that the presence of different points of view regarding the nature of costs is caused by different approaches to the understanding of economic processes in general and production in particular. Two fundamental approaches can be distinguished. The first is based on the understanding of economic life from the standpoint of the labor theory of value, envisages interaction in the production process of three main factors (labor, labor and labor) and the corresponding interpretation of the notion of value, its components and structure. The second is based on a resource understanding of the nature of the economy, providing for the limitations of all types of resources and the alternatives to their application, and accordingly determines the essence of value and its constituent elements. Results and practical significance The system of cost accounting by world scientists at various stages of the historical development of economic thought has been investigated and analyzed. The classification of expenses is considered. The basic models of cost management, formed in the context of the historical stages of the development of economic theory, are presented.