Cost Accounting in Russia: Historical Aspects

  •  A. Y. Sokolov    
  •  Ch. Z. Bikmukhametova    


The article is devoted to retrospective analysis of development stages of the system of cost and managementaccounting in the USSR and Russia. The features of full costs accounting method used in Russia have beenconsidered, comparative analysis of the given method and that of absorption costing has been performed. Theproblems of implementation of management accounting techniques have been studied. Particular attention ispaid to study of the early stages of production accounting development.

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