ACCOUNTING COSTS OF THE FUNCTIONAL-COST ANALYSIS IN BUSINESS STRUCTURES
The paper illustrates the method, developed by the authors, of cost accounting for functional-cost analysis conducted by business structures, providing a reflection of the cost on specialized accounts of financial accounting and performance in complex accounting records for formation of accounting and analytical software to control these costs and subsequent assess the impact of research.
Keywords: functional-cost analysis, cost accounting, direct costs, indirect costs.
Tatiana A. Korneeva, Doctor of Economics, Professor; Olga N. Kuzmina, candidate of Economics - Samara State University of Economics.