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МЕТОДИКА УЧЕТА ЗАТРАТ И КАЛЬКУЛИРОВАНИЯ СЕБЕСТОИМОСТИ ПРОДУКЦИИ НА СТАДИИ САНАЦИИ ПРЕДПРИЯТИЯ // The methodic of the cost accounting and costing in rehabilitation process of a company

Author

Listed:
  • Сенокосова, О. В.

Abstract

New methods of accounting under material conditions of rehabilitation and bankruptcy have been worked out. New way of forming production costs under conditions of rehabilitation, based on dividing on material and not material expenses has been invented for the first time as well as their economical meaning and context have been determined. The index of separation of reasonable expenses method has been invented. Разработаны новые методы учета в условиях санации и банкротства. Впервые изобретен новый способ формирования производственных издержек в условиях санации, основанный на разделе та существенные и несущественные издержки, определено их экономическое значение, а также изобретен индекс распределения существенных издержек.

Suggested Citation

  • Сенокосова, О. В., 2009. "МЕТОДИКА УЧЕТА ЗАТРАТ И КАЛЬКУЛИРОВАНИЯ СЕБЕСТОИМОСТИ ПРОДУКЦИИ НА СТАДИИ САНАЦИИ ПРЕДПРИЯТИЯ // The methodic of the cost accounting and costing in rehabilitation process of a company," 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. 13(1).
    • Handle: RePEc:scn:000pbo:63200
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