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Усовершенствование Системы Управления Затратами На Предприятиях Различных Форм Собственности И Хозяйствования

Author

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  • ДЯКІВ В.В.

Abstract

Проаналізовано нормативний метод обліку витрат та калькулювання собівартості продукції на підприємстві щодо кожного виду виробу на основі діючих норм та кошторисів витрат.Проанализирован нормативный метод учета затрат и калькулирования себестоимости продукции на предприятии по каждому виду изделия на основе действующих норм и смет расходов.The article discusses a normative method of cost accounting and output cost determination for each product based on existing norms and cost estimates.

Suggested Citation

  • Дяків В.В., 2009. "Усовершенствование Системы Управления Затратами На Предприятиях Различных Форм Собственности И Хозяйствования," Экономика промышленности, CyberLeninka;Институт экономики промышленности НАН Украины, issue 5 (48), pages 93-97.
    • Handle: RePEc:scn:024711:15885141
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