name
Seraya Natalya Nikolaevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
старший преподаватель
Research interests
Экономические науки в области бухгалтерского (финансового, управленческого) учета
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Articles count: 1
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Description
In this article, the issue of accounting for direct costs as part of the cost of construction works and services are considered, a characteristic is given to each of the methods presented in the work, and calculations are made on the basis of accounting data at LLC MontazhTechStroy. In the course of the analysis, positive and negative features of methods for writing off materially production costs within the research organization were revealed, conclusions were drawn in accordance with which proposals were made to rationalize the management accounting of the economic entity with respect to methods for writing off direct costs for the cost of finished goods (works, services)
pdf 175.377kb
doc 175.377kb