Encyclopedia

Direct costing


Direct costing is a subsystem of managerial (production) accounting based on classifying costs into variable-fixed depending on changes in production volumes and calculating cost for management purposes considering only variable costs

Source: Order of the Ministry of Industry and Science of Russia dated 04.01.2003 No. 2 (as amended on 10.07.2003) "On Approval of Methodological Guidelines for Planning, Accounting of Production and Realization Costs of Products (Works, Services) and Cost Calculation of Products (Works and Services) in Enterprises of the Chemical Industry Complex"

Морфология

Род

Понятие «директ-костинг» мужского рода.

Склонение и число

Падеж Единственное число Множественное число
Р директа-костинга директа-костинга
Д директу-костингу директу-костингу
В директ-костинг директ-костинг
Т директом-костингом директом-костингом
П директе-костинге директе-костинге
Laws with commentary

Codes and federal laws