Abstract:

The article is devoted to methods of organization of cost accounting applied to domestic enterprises. The revealed specific features are characteristic for the aviabuilding industry. The article discusses the classification of methods of cost accounting and the stages of costing job order costing, process costing, standard methods of accounting. The main features are often the "traditional" methods of cost accounting.. The identified difference of normative method of cost accounting method and "standard-cost". The main problem is discucced of applying the method of "direct costing".

Keywords: cost accounting methods, costs, aircraft industry, calculating, cost.