Name
Gubiyeva Sophiya Yuryevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 11
The expediency of the «direct-costing» system in
Russian organizations as a whole is considered in the
article, as well as the necessity of using direct-costing
in the organization of the ASTC «RIS» with rice
production and sale as main activity. The advantages
and disadvantages of using this system in the context
of the analysis of the ASTC «RIS» activities are
considered; the essence of the system «direct costing»
is revealed. Besides, the authors have extended the
need of presenting the cost accounting organization
characteristics in general and its comparison with
methods of accounting in the use of «direct-costing».
The necessity of the introduction of this system in
accounting organization in the Russian organizations
is proved. With this aim, an analysis was conducted of
rice prime cost changes using the system of «directcosting»;
the authors have determined the break-even
point, selling price and provisory profitability. All the
performance indicators of the organization show the
need for the introduction of «direct-costing» system in
ASTC «RIS». Considering the possibility of
implementing the «direct-costing» system in parallel
with the traditional cost accounting system, the
authors give characteristics to operations management
and selling profitability, that allows to be more
responsive to market conditions in pricing and to
assess the contribution of each division in the
organization of ASTC «RIS» in general, aimed at
improving the efficiency of rice production