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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 Фінансів, обліку та оподаткування 11 |
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