FEATURES OF ACCOUNTING AND EVALUATION OF CURRENT EXPENSES IN FORMATION COMPANY’S CASH FLOW

Kuleba Elvira Salavatovna1, Putyatinskaya Yulia Valerievna2
1Bashkir State Agricultural University, The 4th year student of specialty financial management
2Bashkir State Agricultural University, Senior Lecturer, Department of Finance and Credit

Abstract
This article analyzed the current expenditure of the cooperative SEC "Ural" of Askinsky District on economic elements. The corresponding conclusions on the overall cost of the enterprise were drawn. Just Factor analysis of changes in the cost of production of the cooperative, revealed that influenced this change. Further reserves were calculated to reduce production costs and the prognosis for 2015 taking into account the proposals. Considering changes in revenues and cost concluded that changes in the value of the business enterprise and summed up on the article.

Keywords: capitalization rate, Cost, fixed costs, net cash flow, productivity, the cost of business, variable costs


Article reference:
Features of accounting and evaluation of current expenses in formation company’s cash flow // Economics and innovations management. 2015. № 4. P. 2 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/04/8693

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