ANALYSIS OF COST ITEMS USING THE INFORMATION SYSTEM "1C: ENTERPRISE ACCOUNTING"

  • Pankova Julia Federal State Budgetary Educational Institution of Higher Education "Russian academy of national economy and public service under the President of the Russian Federation" Siberian Institute of Management - Branch of RANEPA, Novosibirsk, Russia
  • Ivanova Daria Federal State Budgetary Educational Institution of Higher Education "Russian academy of national economy and public service under the President of the Russian Federation" Siberian Institute of Management - Branch of RANEPA, Novosibirsk, Russia
Keywords: production costs, cost classification, 1C 8.3 Accounting, cost accounting, profit

Abstract

In the modern world, the reduction of enterprise costs both for production and for the sale of products is becoming important in the economy. The purpose of this work was to consider cost items, to reveal the features of management and accounting of the cost system in modern Russian enterprises. The paper analyzes the cost centers, detailed classification, regulatory documentation that regulates cost accounting, and also registers cost accounting in 1C 8.3 Accounting in the context of cost items and raises the question of the impact of costs on profit.

Published
2023-01-22