FEATURES OF COST ACCOUNTING AND THE FORMATION OF PRODUCTION COSTS AT SAWMILLS

Smirennikova Vladislava Dmitrievna
Northern (Arctic) Federal University named after M.V. Lomonosov

Abstract
In the article considered the main features of cost accounting in a sawlim. Accounting cost of production is closely associated with net cost formation and reflection it in accounting. Due to the unstable economic situation in the country, the lumber trade like any other is trying to reduce their costs of production.

Keywords: articles of calculation costs, Cost, cost cost of raw materials, costs, item, lumber, method of cost accounting, phase sawmill production, the cost of the actual costs


Article reference:
Features of cost accounting and the formation of production costs at sawmills // Economics and innovations management. 2016. № 12 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/12/13439

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