doi: 10.24151/2409-1073-2023-1-15-28

Abstract. In this work, the authors analyzed four methods of cost management: regulatory
method, ABC method, direct costing, and method of cost accounting for responsibility centers —
on the example of AO “Logika”, industrial gas manufacturer based in Zelenograd. The advantages
and disadvantages of these accounting methods were substantiated. The authors have proposed
choices of cost accounting method, optimal for the considered enterprise in terms of development
stability and production process effi ciency.

Keywords: cost management methods, regulatory method, direct costing, activity-based costing,
ABC method, cost drivers, cash pooling agreement, break-even point

For citation: Alatortseva O. A., Malakhova N. A., Mansurova M. K., Sukhareva D. V. “Improvement
of Accounting Methods in the Cost Management System”. Economic and Social Research
1 (37) (2022): 15—28. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-15-28

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