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

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  • 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
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