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ТЕОРЕТИКО-МЕТОДИЧНЕ ЗАБЕЗПЕЧЕННЯ КАЛЬКУЛЮВАННЯ ВИТРАТ НА ЯКІСТЬ // Theoretical and methodical support of calculating expenses for quality

Author

Listed:
  • Пархоменко, Валерій Миколайович

    (Начальник Управління методології бухгалтерського обліку Міністерства фінансів України)

Abstract

A hybrid models of calculating expenses for quality on the full life cycle in combination with types of expenses on purpose and model of goods costing considering expenses for quality by standard-functional method have been developed. Розроблено гібридні моделі калькулювання витрат на якість на повному життєвому циклі в поєднанні з видами витрат за призначенням та модель калькулювання собівартості продукції з врахуванням витрат на якість за нормативно-функціональним методом.

Suggested Citation

  • Пархоменко, Валерій Миколайович, 2011. "ТЕОРЕТИКО-МЕТОДИЧНЕ ЗАБЕЗПЕЧЕННЯ КАЛЬКУЛЮВАННЯ ВИТРАТ НА ЯКІСТЬ // Theoretical and methodical support of calculating expenses for quality," 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. 20(2).
    • Handle: RePEc:scn:000pbo:44089
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