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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ?????? ????????????? ??????: ?????????-????????? ??????
Accounting and analysis of marginal revenue: theoretical and methodic aspects |
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| Creator |
?????????, ?????? ????????
Nazarenko, T.P. |
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| Subject |
?????
???????????? ????? ???????????? ?????? ?????????? ????????? ?????????????? ????? ????????????? ?????? ??????????? ?????? ????????????? ?????? margin marginal revenue costs classification costs management accounting provision of marginal revenue analysis of marginal revenue |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ??????????????? ?????? ?? ???????????? ??????? ????????????? ?????? ?? ?????? ???????????? ??????? ?????????? ????????? ? ????? ?????????? ???????????? ????????????? ?????????? ?????????? ???????????. ? ?????? ???????? ????? ?????? ???????, ????????????? ?????? ??? ????? ??????????????? ?????? ?? ???????? ?? ???????? ? ?????????? ????????? ?????????????? ????? ???????????? ???????? ????????? ?????? ????????????. ?????? ?????????? ???? ????????, ?????? ?? ?????????? ???????????? ????????????? ??????. ???????????? ???????????? ????????????? ?????? ?????????? ?? ?????? ??????? ???????????? ???????? ?? ????? ????????? (?????, ??????). ????????????? ???????? ????????? ???????? ???? ??????????? ????? ?????????? ?????????, ?????????? ?? ??????????? ???????????? ?????? ????????????? ??????. ????????? ??????? ?? ?????????? ???????????? ?????????? ????????????? ??????. ?????????? ??????? ??????? ?????????? ??? ???????????? ?????, ????????? ??????? ?????????? ? ????????? ???????????? ???????????? ??????? ? ????? ??????????? ??????? ????????? ??????????? ?? ??????????? ??????????? ??????????. ???????????? ???????????? ? ???????? ???????? ?????????? ???????????? ??????? ????????????? ?????? ??? ???????????? ???????????? ????????????? ??????????. Dissertation if devoted to the grounding of the theoretical statements and working out the practical recommendations on accounting and economic analysis of the marginal revenue as a means of supporting the effective costs management aimed at increasing business activity efficiency of production enterprises. The essence of the concepts of ?margin?, ?marginal revenue? for accounting purposes has been clarified, as well as their role in business entities? activity has been disclosed applying the basic categories of marginalism theory. The suggestions concerning the recognition, evaluation and accounting reflection of marginal revenue have been presented. The marginal revenue classification has been improved in accordance with the capital turnover stages and types of products (works, services). Accounting policy?s elements relating to the organization of accounting personnel work, the technical and methodic provision of accounting for marginal revenue have been offered. Approaches towards the accounting reflection of marginal revenue indicators have been defined. The list of reporting figures concerning marginal revenue has been worked out, the order of establishment and the procedure of using software for optimizing the process of obtaining the operative and reliable internal information have been disclosed. The necessity of carrying out marginal revenue analysis for providing the business activity?s efficiency has been grounded. |
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| Date |
2016-02-22T13:07:18Z
2016-02-22T13:07:18Z 2011-02-14 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1168
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| Language |
uk
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| Relation |
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| Publisher |
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