---
title: "Separate Accounting and ABC Costing"
url: "https://cybernetica.kz/en/products/19-razdelnyj-uchyot-i-abc-costing"
description: "**Раздельный учет и ABC-costing ** **Раздельный учет и ABC-costing (учет по видам деятельности)** is a modern solution for companies that need a true picture of costs and an understanding of which business areas generate..."
---
# Separate Accounting and ABC Costing

**Раздельный учет и ABC-costing ** **Раздельный учет и ABC-costing (учет по видам деятельности)** is a modern solution for companies that need a true picture of costs and an understanding of which business areas generate...

## Categories
- Cybernetica for holdings
- For subsoil users
- Business process improvement

## Description
**Раздельный учет и ABC-costing **

**Раздельный учет и ABC-costing (учет по видам деятельности)** is a modern solution for companies that need a true picture of costs and an understanding of which business areas generate profit and which require optimization.

The system accounts for resources by product type, project, division, or business area and correctly allocates indirect expenses based on actual cost drivers (for example, output volume, labor costs, machine hours, and others).

In other words, it is a tool that makes it possible to **see the true cost and profitability of the business** and use this data to make informed decisions  -  from price adjustments to internal process optimization.

**Functionality and capabilities**

    - **Separate accounting**:


            - Accounting by activity (core, support, investment, and others).

            - Accounting by area (project, product, ЦФО, and funding source).

            - Matching costs and income to specific business units.





    - **Analytics and classifier configuration**:


            - Flexible definition of accounting analytics objects: projects, orders, business areas, sales channels, and procurement channels.


            - Use of cost driver directories (indicators that affect the formation of indirect expenses).






    - **ABC-costing implementation**:


            - Allocation of indirect costs by activity using factors (time, operation volume, number of orders, and others).


            - Building the chain: costs → activities → costing objects (products, customers, and channels).






    - **Efficiency and profitability analysis**:


            - Product and business area profitability reports.

            - Identification of unprofitable activities and optimization areas.





    - **Integration with other 1C subsystems**:


            - Compatibility with budgeting, financial accounting, and management analysis modules.

            - Support for costing, plan-versus-actual analysis, and scenario modeling.

## Access for AI agents (MCP)

**Cybernetica MCP server:** `https://mcp.cybernetica.kz/mcp`

Connect this endpoint as an MCP connector in Claude, ChatGPT, Cursor, or another Model Context Protocol client for direct structured access to all company data — the product catalog, client cases, pricing, blog posts, and vacancies — with full-text search and no HTML parsing. Access is public, read-only, and requires no authentication.

The Markdown language is selected by the page URL: Russian has no prefix, Kazakh uses `/kk`, and English uses `/en`. Send `Accept: text/markdown` to that URL or pass its path to `/api/agent-markdown?pathname=...`. The public REST API accepts `?locale=ru|kk|en`; Russian is the default. The MCP server tools take the same optional `locale` argument: if a record has no translation into the requested language, it comes back in Russian with a note saying so.

### Other resources for agents
- [API catalog](https://cybernetica.kz/.well-known/api-catalog)
- [OpenAPI](https://cybernetica.kz/api/openapi.json)
- [LLMs.txt](https://cybernetica.kz/llms.txt)