摘要：The paper discusses the current trend of managerial accounting development – accounting of productionoverheads in industrial enterprises by groups of equipment. The definition of work center or group of equipmentis given, the technique for determining the unit indirect costs is suggested. The recommendations can helpdetermine more accurately the cost of the product, calculate the non-financial measurement, plan the work ofmanagement, engineering, service and production departments, exercise tight control of costs.
