-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 …