??????? ?? ???????????? ???????????? ??????? ?????????: ????? ??????????? ??????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ?? ???????????? ???????????? ??????? ?????????: ????? ??????????? ??????
Expenses on information support of the acquisition process: ways of accounting optimization |
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| Creator |
????????, ?.?.
???????, ??.?. Romanchuk, K.V. Kuz?min, Dn.L. |
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| Subject |
???????
?????????????? ????? ???????????? ???????????? ???????? ???????????? |
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| Description |
?????????? ???????? ?????????? ???????????? ?????? ?? ???????????? ???????????? ??????? ????????? ?????. ??????????? ??????? ???????????, ??????????, ????????????, ????????-???????, ???????????, ? ????? ????????? ?????????????? ???????? ?????????. ????????????? ??????? ???????????? ? ??????????????? ?????? ?????? ?? ???????????? ???????????? ????????? ?????, ?? ???????? ????????? ???? ??????? ? ?????? ?? ?????????? ?? ?????? ?????? ????????? ???????? ?? ????????? ??????????, ? ????? ????????? ????????????? ?????????? ??? ???????? ???????? ?????????? ?????. Problems of accounting reflection of expenses on information support of the process of property acquisition have been researched. Concepts ?procurement?, ?delivery?, ?supply?, ?buying and selling?, ?acquisition? have been distinguished as well as ratio of mentioned categories has been determined. The alternative of reflecting in accounting expenses on information support of property acquisition, which allows to assign these expenses, when they occur, to prepaid expenses with the subsequent allocation and also to increase reliability of information about historical cost of acquired property, has been suggested. |
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| Date |
2016-08-01T09:32:31Z
2016-08-01T09:32:31Z 2011 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4550
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;3(57)
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| Publisher |
????
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