Calculation by activity (activity-based costing) to drilling enterprise as a knowledge base formaking strategic management decisions

The methods of calculation of costs in the accounting system for the purpose of decision-
making in the strategic development of the company. Revealed differences in the various
methods of systematization of costs and calculation of production costs. The features of
approaches to different methods of calculation costs. Analyzed matching system for collecting
and processing information existing ata point in the methods of management, the
appropriateness of their use in the system of management accounting.