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МЕЖДУНАРОДНЫЙ АСПЕКТ КАЛЬКУЛЯЦИИ СЕБЕСТОИМОСТИ ПРОДУКЦИИ КАК ЭЛЕМЕНТА СИСТЕМЫ УПРАВЛЕНЧЕСКОГО УЧЕТА // International aspect of prime-cost calculation as an element of managerial accounting system

Author

Listed:
  • Панков, Дмитрий Алексеевич

    (Белорусский государственный экономический университет)

  • Пашковская, Л. В.

    (Белорусский государственный экономический университет)

Abstract

The classification of costs for estimation of inventory and their composition for primecost calculation purposes in managerial accounting system have been considered. Рассмотрено классификацию затрат для оценки запасов и их состав для целей калькулирования в системе управленческого учета.

Suggested Citation

  • Панков, Дмитрий Алексеевич & Пашковская, Л. В., 2009. "МЕЖДУНАРОДНЫЙ АСПЕКТ КАЛЬКУЛЯЦИИ СЕБЕСТОИМОСТИ ПРОДУКЦИИ КАК ЭЛЕМЕНТА СИСТЕМЫ УПРАВЛЕНЧЕСКОГО УЧЕТА // International aspect of prime-cost calculation as an element of managerial accounting system," 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. 14(2).
    • Handle: RePEc:scn:000pbo:65841
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