??????? ??????????? ?? ?????? ????????? ????????: ?????????????-????????? ?????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ??????????? ?? ?????? ????????? ????????: ?????????????-????????? ?????????
The costs of enterprises as an object of accounting policies: organizational and methodical points |
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| Creator |
???????, ?.?.
???????????, ?.?. Oliinyk, O.V. Baranovska, T.V. |
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| Subject |
??????? ????????????
????? ?????? ?????? ???????? ???????? ?????? ????????? ???????? ??????? ????????? ???????? enterprise expenditures method of cost accounting accounting policy the object of accounting policy element of accounting policies |
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| Description |
?????? ?????????? ??????????? ????????????? ?????????? ?????? ?????????? ????????? ???????? ???????????? ? ??????? ?????? ??????. ???????????, ?? ??????? ???????????? ? ???????? ????????? ????????, ???????? ???? ??????? ?? ?????? ??????? ????????????? ???????? ? ???????? ????????? ????????. ????????? ???????? ????????? ???????? ???? ??????, ? ????: ??????????? ?????????????? ??????; ???????????? ?????? ?? ?????? ??????????????? ?????? ??????; ????? ????????, ?? ???????????????? ??? ?????? ??????; ??????? ?????? ?????? ?? ??????? ?????????????; ???????????? ????? ?????????? ??????, ??????? ??????, ??????? ????????????????; ?????? ?????????? ???????????? ????????? (?????, ??????) ??? ??????? ??????? ?????? ??????, ?? ???????????????? ??? ?????????????; ????? ?????? ?????? ?? ???????????; ??????? ??????-??????? ?? ??????- ????????? ?????????????????? ??????; ????????? ????????? ??????????; ???? ????????? ?????????????????? ??????; ??????? ?????? ???????? ????????????? ???????????; ??????? ?????? ???????????????? ??????, ?????? ?? ???? ?? ????? ??????. ?????????? ??????? ?? ?????? ?????? ??? ???????? ???????? ? ??????? ?????? ?? ????????????? ??????? ???????? ?? ??????. The article is devoted to coverage of organizational and methodical issues of forming accounting policies regarding cost accounting. It has been found that the costs of the company are the subject of accounting policies, because as to the procedure of their accounting there are alternative variants which are elements of accounting policy. Certain elements of accounting policy on expenditure were distinguished, namely: the organization of managerial accounting; the delimitation of expenses for each classification group costs; classes of accounts which are used to account for costs; objects of cost accounting and facilities costing; nomenclature of cost emerging centers, cost centers, responsibility centers; method of calculation of production costs; list of variables and conditional conventionally fixed overhead costs; normal production capacity; allocation of overhead cost base; evaluation procedure of work in progress balances; articles for administrative costs, costs of sales and other expenses. The procedure and structure of the Decree about the accounting policies regarding expenses has been worked out and the list of annexes to the Decree has been introduced. |
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| Date |
2016-04-26T09:05:27Z
2016-04-26T09:05:27Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3100
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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