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XX . (Paton W.A. Accounting theory, 1922), , Moop (Sanders T.N., Hatfield H.R., Moor U. A statement of Accounting principles, 1938), (Gilman S. Accounting concepts of profit, 1939).
, . . , , . , , . . 5.1.
5.1.
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1923 . (1884-1963) , , , .
1936 . (direct costing) . , ( ), ( ). , - , , . , , . , , .
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, , . . 1952 . . (responsibility center).
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5.2.
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