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Себестоимость Продукции Предприятия От Законодательно-Учетного К Управленческому Подходу

Author

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  • Ежкова Ирина Валерьевна

    (Муромский институт (филиал) Владимирского государственного университета)

Abstract

В статье рассматриваются подходы к определению понятия «себестоимость» в российской практике. Показано место себестоимости в системе управления затратами на предприятии. Представлена эволюция понятия «себестоимость» в российском законодательстве и практике управления. The article examines the approaches to the definition of "cost" in Russian practice. The place of cost in the system of cost management in the enterprise is shown. The evolution of the concept of "cost" in the Russian legislation and practice management is presented.

Suggested Citation

  • Ежкова Ирина Валерьевна, 2008. "Себестоимость Продукции Предприятия От Законодательно-Учетного К Управленческому Подходу," Sovremennaa ekonomika: problemy, tendencii, perspektivy Современная экономика: проблемы, тенденции, перспективы, CyberLeninka;Муромский институт (филиал) Государственного образовательного учреждения высшего профессионального образования "Владимирский государственный университет им. Александра Григорьевича и Николая Григорьевича Столетовых", issue 1, pages 25-31.
  • Handle: RePEc:scn:018798:14480501
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