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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ?????? ????????????? ??????: ?????????-????????? ??????
Accounting and analysis of marginal revenue: theoretical and methodic aspects
 
Creator ?????????, ?????? ????????
Nazarenko, T.P.
 
Subject ?????
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margin
marginal revenue
costs classification
costs management
accounting provision of marginal revenue
analysis of marginal revenue
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ??????????????? ?????? ?? ???????????? ??????? ????????????? ?????? ?? ?????? ???????????? ??????? ?????????? ????????? ? ????? ?????????? ???????????? ????????????? ?????????? ?????????? ???????????.
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Dissertation if devoted to the grounding of the theoretical statements and working
out the practical recommendations on accounting and economic analysis of the marginal
revenue as a means of supporting the effective costs management aimed at increasing
business activity efficiency of production enterprises.
The essence of the concepts of ?margin?, ?marginal revenue? for accounting
purposes has been clarified, as well as their role in business entities? activity has been
disclosed applying the basic categories of marginalism theory. The suggestions
concerning the recognition, evaluation and accounting reflection of marginal revenue
have been presented. The marginal revenue classification has been improved in
accordance with the capital turnover stages and types of products (works, services).
Accounting policy?s elements relating to the organization of accounting personnel work,
the technical and methodic provision of accounting for marginal revenue have been
offered. Approaches towards the accounting reflection of marginal revenue indicators
have been defined. The list of reporting figures concerning marginal revenue has been
worked out, the order of establishment and the procedure of using software for optimizing
the process of obtaining the operative and reliable internal information have been
disclosed. The necessity of carrying out marginal revenue analysis for providing the
business activity?s efficiency has been grounded.
 
Date 2016-02-22T13:07:18Z
2016-02-22T13:07:18Z
2011-02-14
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1168
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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