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Theoretical And Methodical Bases Of Constructing The Accounting System And Cost Analysis For The Production Cost Of The Food Industry Of Kazakhstan

Author

Listed:
  • Saule Spatayeva

    (Varna Free University (Bulgaria), Kazakh Agrotechnical University named after S. Seifullin)

  • Diana Ismailova

    (Academy of Imageology)

  • Almagul Nurgalieva

    (Academy of Imageology)

Abstract

Theoretical and practical significance of the work consists of the fact that the proposed development will result in scientific achievements in the field of accounting and cost analysis of finished products and their application in practice. The theoretical value boils down to accounting for the cost of production using the principles of International Financial Reporting Standards (IFRS), structural-logical model of factor analysis input intensities of production in the food industry, and improving analytical accounting cost of the finished product by the cost centers and responsibility centers. Research results and proposed guidelines can be used in the food industry as a methodical support to managers and accountants of enterprises. The reliability of the results of the research confirmed their practical use in the food industry.

Suggested Citation

  • Saule Spatayeva & Diana Ismailova & Almagul Nurgalieva, 2015. "Theoretical And Methodical Bases Of Constructing The Accounting System And Cost Analysis For The Production Cost Of The Food Industry Of Kazakhstan," CBU International Conference Proceedings, ISE Research Institute, vol. 3(0), pages 165-180, September.
    • Handle: RePEc:aad:iseicj:v:3:y:2015:i:0:p:165-180
    DOI: 10.12955/cbup.v3.598
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    More about this item

    Keywords

    costsexpenses; calculation; domestic; production; methods; management;
    All these keywords.

    JEL classification:

    • L3 - Industrial Organization - - Nonprofit Organizations and Public Enterprise
    • L8 - Industrial Organization - - Industry Studies: Services
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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