Классификация систем учета затрат
Лукьянова Светлана Александровна
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Лукьянова Светлана Александровна: Омский государственный университет им. Ф.М. Достоевского
Вестник Омского университета. Серия «Экономика», 2008, issue 4, 71-74
Abstract:
Transition economic subject on new conditions of the management has increased their right and possibility in the field of information management expenses to organizations. However inflation processes in economy, unrestrained growing of the prices as on raw material and product, so and on prepare product, have sharply weakened attention to determination of the prime cost to product. Because of fiskalen of the considerations external comptroller main attention in account of the production expenseses is spared right measure cut-in of these expenseses in prime cost of the product, rather then accuracy her calculation. In this connection actual is a subject, denoted development scientific and practical recommendation on improvement of the account of the expenseses on the basis of taxonomic modeling. Scientifically motivated categorization of the systems of the account of the expenseses is a factor to rational organization of the account
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:scn:025682:14490147
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