Sorry, this article is only available in Русский.
 |
 |
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
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
View this article in Russian
© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.
Contact author (comments/reviews)
Write comment
You must authorise to write a comment.
Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: