ACCOUNTING INFORMATION FOR THE COST CENTRE OF THE POULTRE MEAT PROCESSING

Iliyana Ankova ()
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Iliyana Ankova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2013, vol. 11, issue 1, 21-29

Abstract: The article offers a model for generating accounting information for cost centre of the poultry meat processing. This model aims to satisfy the cognitive, regulating, controlling and directive functions of management. The model is based on the abilities of accounting analytical data for flexible systematization and transformation according to the new management information needs. The generation of accounting information for the cost centre starts with the primary documents processing. From organizational perspective, the analytical accounting data for the cost centers is generated in the accounts by types of expenses.

Keywords: accounting for the cost centers; poultry meat processing. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:sko:yrbook:v:11:y:2013:i:1:p:21-29

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