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TAVRIA STATE
AGROTECHNOLOGICAL UNIVERSITY
ISSN: 2524-0714

Please use this identifier to cite or link to this item: http://elar.tsatu.edu.ua/handle/123456789/10757
Title: Management accounting and cost analysis
Authors: Bezverkhnya, Yuliia
Безверхня, Юлія Вікторівна
Безверхняя, Юлия Викторовна
Keywords: management accounting
costs
cost analysis
Issue Date: 2020
Series/Report no.: Materials of the international scientific-practical conference «Topical problem of accounting and audit in todey»;(Р. 38–40)
Abstract: Modern management accounting of production costs is organized by their economic elements, and accounting and costing of individual types of products, works and services is carried out by expenditure items. The economic element is a homogeneous type of cost that cannot be decomposed into any component parts. According to the economic elements creates an estimate of the cost. Among them, there are five main elements: material costs, labor costs, social contributions, depreciation of fixed assets, and other costs.
URI: http://elar.tsatu.edu.ua/handle/123456789/10757
Appears in Collections:кафедра Облік і оподаткування

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