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ВИТРАТИ ЯК ОБ’ЄКТ ОБЛІКУ ТА ЇХ МІСЦЕ В СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses as object of accounting and their place in the accounting system

Author

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  • Радченко, К. М.

    (Київський національний університет ім. Т.Шевченка)

Abstract

The essence of expenses as an object of accounting, their place in the accounting system has been considered. Approaches towards the classification of expenses have been researched. Methods of product costing have been disclosed and grounded. Розглянено сутність витрат як об’єкту обліку, їх місце в системі бухгалтерського обліку. Досліджено підходи до класифікації витрат. розкрито та обґрунтовано методи калькуляції собівартості продукції.

Suggested Citation

  • Радченко, К. М., 2009. "ВИТРАТИ ЯК ОБ’ЄКТ ОБЛІКУ ТА ЇХ МІСЦЕ В СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses as object of accounting and their place in the accounting system," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 50(4).
    • Handle: RePEc:scn:000ven:82801
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