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ОСОБЛИВОСТІ ОБЛІКУ ВИТРАТ НА ПІДПРИЄМСТВАХ // Peculiarities of cost accounting at enterprises

Author

Listed:
  • Шевчук, О. А.

    (Тернопільський національний економічний університет)

Abstract

Peculiarities of development of cost control at agricultural enterprises. An inexpediency of using only job-order costing in the vegetation industry has been grounded. The system of accounting and control for costs in the system of using check form of cost control by process costing responsibilities centers. Розглянуто особливості побудови контролю витрат в аграрних підприємствах. Обґрунтовано недоцільність використання лише тільки позамовного методу обліку витрат у галузі рослинництва. Запропонована система обліку та контролю витрат за попроцесним методом із застосуванням чекової форми контролю витрат за центрами відповідальності.

Suggested Citation

  • Шевчук, О. А., 2009. "ОСОБЛИВОСТІ ОБЛІКУ ВИТРАТ НА ПІДПРИЄМСТВАХ // Peculiarities of cost accounting at enterprises," 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:62982
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