IDEAS home Printed from https://ideas.repec.org/a/scn/000pbo/38703.html
   My bibliography  Save this article

СУТНІСТЬ НАКЛАДНИХ ВИТРАТ: ОБЛІКОВІ АСПЕКТИ // Essence of overhead: accounting aspects

Author

Listed:
  • Іванюта, Олексій Володимирович

    (Житомирський державний технологічний університет)

Abstract

The approaches to the definition of overhead and the characteristics of its reflection in accounting for meeting managerial needs are considered. Розглянуто підходи до визначення накладних витрат і особливостей їх відображення в бухгалтерському обліку для задоволення управлінських потреб.

Suggested Citation

  • Іванюта, Олексій Володимирович, 2012. "СУТНІСТЬ НАКЛАДНИХ ВИТРАТ: ОБЛІКОВІ АСПЕКТИ // Essence of overhead: accounting aspects," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 24(3).
    • Handle: RePEc:scn:000pbo:38703
    as

    Download full text from publisher

    File URL: http://pbo.ztu.edu.ua/article/viewFile/38703/39332.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:000pbo:38703. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ольга Могиленко (email available below). General contact details of provider: http://pbo.ztu.edu.ua/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.