Keyword: «cost»

The article is devoted to the implementation of the ABC method in accounting costconsulting or-ganization in the "Audit firm Pro" and the need for further improvement of its application. The authors sug-gest to consider phasedthe technology ABC-method inthe LLS «Audit firm «Profi».

Cost accounting services in a medical facility is an important component of the accounting process, which helps to get information about of costs for different issues and particular type of product; about percentage of direct and indirect costs in the unit cost of production and reasonable price for medical service. The paper describes the medical expenses on economic elements and calculation issues.

The paper deals with the modern model of management accounting institutional actors of the economy; new methods and tools of management accounting. It proves the need for accounting and analytical systems in the management of business entity as a factor for improving governance and economic growth.

The article evaluates the application of the "direct-costing" system in Russian companies. The principle of using margin analysis is described. Consider such concepts as "permanent" and "variable" costs. This article presents the importance of using marginal analysis in forming the production expanding strategy and effective business management

In the context of globalization, pharmaceutical companies and pharmacies must be proficient in existing pricing methods in order to maximize profits and solve social problems. The theory of drugs pricing allows you to get the tools for practical application.