Accounting and control of production costs of the enterprise
Автор: Kemkina N.V., Sheludyakova A.I.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 12-3 (39), 2019 года.
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Any type of economic activity is associated with cost management. Their size affects the cost of production, the size of the total income of the enterprise, profitability and payback of the enterprise, to strengthen its competitiveness. The article presents the features of production costs (works, services). Synthetic accounts on which production costs are formed are revealed, and also feature of conducting detailed Analytics on each account is reflected. The main stages of cost control and features of construction of the system of control of production costs at the enterprise are defined.
Costs, control, analytical accounts, production, cost center, responsibility center
Короткий адрес: https://sciup.org/170185876
IDR: 170185876 | DOI: 10.24411/2500-1000-2019-11934