METHODOLOGY OF MANAGEMENT OF TRUST AND THE ACTUAL COSTS
The system of target costing accounting, a modern direction of managerial accounting development is being considered. The target costing is determined in spatial and time cut. A new ways of reflection the target and actual costs on the accounts for managerial accounting are presented: using hidden and binary accounts. A problem of reflection the analytical accounting levels of costs had been studied (including involution processes in managerial bookkeeping). The recommendations presented in the article allow the precise determination of the target product prime cost and also: - the calculation of the target nonfinancial measurements; - employment planning of managerial, engineering, operating and production places of the costs origin on all the stages of the product life cycle; the realization of exact control on each one of this stages