MANUFACTURING COST ACCOUNTING: TRENDS INFLUENCE OF THE POST-INDUSTRIAL STAGE OF SOCIETY DEVELOPMENT

Abstract

The article presents the concept of accounting system development of the enterprise based on the evolution of the accounting and analytical processes and management theories under the influence of transformations of the socio-economic environment and rapid progress in the post-industrial stage of society's development. Based on the comparison of cost accounting methods in national and foreign practices, it was justified and recommended to use a hybrid costing system based on the symbiosis of Process Costing System and Job-Order Costing System methods, combining them up to business features and management policies. The similarity of evolutionary transformations in the accounting systems of national and foreign enterprises is proved.