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Initial measurement of assets produced in Bulgarian companies – current state and ways for improvement

Author

Listed:
  • Mincho Minev

    (Medical University – Varna)

Abstract

The initial evaluation of the production is one of the most complex tasks that accounting specialists face in their practice. The quality of the accounting information provided to the various internal and external users depends to a great extent on the way in which this task is resolved. In this article, using the results of an undertaken research, the practice of leading Bulgarian companies will be analyzed with regard to the costing of their production. The main purpose is to make recommendations for optimizing the process of costing in Bulgarian companies and to increase the quality of the accounting information produced as a result of this process.

Suggested Citation

  • Mincho Minev, 2017. "Initial measurement of assets produced in Bulgarian companies – current state and ways for improvement," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 5, pages 21-29.
    • Handle: RePEc:kab:journl:y:2017:i:5:p:21-29
    as

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    File URL: http://eknigibg.net/Volume3/Issue5/spisanie-br5-2017_pp.21-29.pdf
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