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"
Понятие «директ-костинг» мужского рода.
| 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 |