UDC 33

ACCOUNTING OF INDIRECT EXPENSES AND DISTRIBUTION THEREOF TO PRIME COST OF PRODUCTS (WORKS, SERVICES)

Veretilnaya Galina Vladimirovna1, Votinova Nadezhda Germanovna1
1Northern (Arctic) Federal University of M.V. Lomonosov

Abstract
This article examines procedure of accounting and distribution of indirect expenses among types of products (works, services).
Rationality of distribution of indirect expenses affects accuracy of determining prime cost of production by separate technologic lines and types of products. Company’s selected basis for distribution of indirect expenses plays significant role in accounting and distribution of indirect expenses.

Article reference:
Accounting of indirect expenses and distribution thereof to prime cost of products (works, services) // Economics and innovations management. 2015. № 6. P. 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/06/9067

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