Tag: models of accounting for production costs

Organizational fundamentals of accounting for production costs of the enterprise

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. Organizational fundamentals of accounting for production costs of the enterprise//Science online: International Scientific e-zine - 2018. - №2. - https://nauka-online.com/en/publications/economy/2018/2/organizatsionnye-osnovy-ucheta-proizvodstvennyh-zatrat-predpriyatiya/

Annotation: The methodological base of the accounting of production costs of domestic enterprises have been investigated; the content of production costs and the conditions for their determination in the accounting system have been indicated; the structure and characteristics of production costs have been presented; representation of total production costs in the accounting system; outlined methods of cost accounting and calculation of cost of production, their advantages and disadvantages, in particular their formation in accordance with the Tax Code; the models of accounting of production costs that correspond to modern conditions of management accounting have been given.

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