-based systems and substantiate indirect costs dispensation most useful cost accounting system. The objectives of the work : explore … differences, advantages and disadvantages; to substantiate activity-based system used expediency, distributive of indirect costs …

features, the main costs of the various definitions of the concept on the basis of Lithuanian and foreign authors' views. Cost … of the object and other features. Disclosed methods for calculating costs and revenues and the cash register equilibrium … and causes. On the basis of cost allocation methodology for calculating the units and services direct and indirect costs …

prevent the situation of bigger or possible, but unexpected costs, it‘s more easily by it‘s result to make prognostication and … of services profitability, evaluated the correlation of rates dynamics such as revenue, costs, profit and profitability …

In scientific literature costs, quality, innovations and time are recognized as the main factors of strategic … today’s competitive business environments, it is important to provide managers with accurate cost information. Therefore … approach does not assign resources and costs to the specific activities. It identifies the different resource groups …