ОСОБЕННОСТИ ПРИМЕНЕНИЯ МЕТОДОЛОГИИ ABC (ACTIVITY-BASED COSTING) НА ПРЕДПРИЯТИЯХ ХИМИЧЕСКОЙ ПРОМЫШЛЕННОСТИ

Аннотация

In the conditions of the global economy, the chemical industry is undergoing rapid changes. Changes in the world chemical industry and problems associated with the commercialization of finished products require new approaches. The sustainable development of industry enterprises depends on management decisions to ensure the availability of available resources and their effective use. Management accounting, as a means of ensuring the effective organization and use of resources, has its place in the process of making management decisions. Inadequate organization of management accounting and the lack of use of modern methods used in it can negatively affect the organization of production and its efficiency. In management accounting, the organization of cost accounting and ensuring its efficiency are priority issues. The use of modern methods of management accounting in the organization of costs ensures the organization of costs in a modern way. One of the modern methods used in management accounting today is the ABC costing or activity-based method. In this scientific work, the ABC costing method and the specific features of its application were taken as the object of research. Keywords: organization of costs, optimal cost amounts, ABC costing, chemical processes, general costs, cost allocation, allocation bases.