The object of research - absorption, variable, activity-based and backflush cost accounting systems.The aim of research … absorption, variable, activity-based and backflush cost accounting systems differences, advantages and disadvantages; to compare …, descriptive, questionairing, and generalization of research results. After the absorption, variable cost systems have been …

obtained in two different cases of Chow – Lin method. The first case is to assume that the monthly regression residuals are …