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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ?? ?????? ?????? ???????? ??????????: ??????????? ? ????????
Accounting and cost analysis of the principal activity: organization and methodology
 
Creator ?????????, ???????? ????????
Pasternak, Ya.P
 
Subject ???????
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expenses
costs
ordinary activity costs
costing report
rerolling costing method
semi-finished goods
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ?????????? ???????? ?? ??????????????? ?????? ?? ???????????? ??????? ?????? ???????? ?????????? ??????????? ???????????? ?????????????.
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Thesis is dedicated to grounding of the theoretical principles and developing of
the practical recommendations towards the improvement of methodical approaches to
accounting and economic analysis of the ordinary activity costs of the enterprises of
paint and varnish industry.
The content of the concepts ?expenses? and ?costs? have been specified in the
dissertation thesis. The classification of costs of the enterprises of paint and varnish
industry has been improved. The application of the normative-rerolling method of
accounting for the ordinary activity costs of the enterprises of paint and varnish
industry and calculation of the prime cost of the output by the semi-finished method
have been grounded. The methodic approaches towards accounting for the semi
finished goods sold have been improved. The directions of organizing the costing
process on the basis of grouping costing items of the prime-cost of the output for the
enterprises of paint and varnish industry have been suggested. The components of
organizing external and internal economic analysis of the ordinary activity costs have
been determined. The directions of carrying out operating economic analysis of the
costs on the paint and varnish output have been set.
 
Date 2016-02-23T08:36:24Z
2016-02-23T08:36:24Z
2010-04
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1200
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????