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Електронний архів Житомирського державного технологічного університету
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Title |
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Accounting and cost analysis of the principal activity: organization and methodology |
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Creator |
?????????, ???????? ????????
Pasternak, Ya.P |
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Subject |
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??????? ??????? ???????? ?????????? ?????? ??????????? ????????????? ????? ????????????? ?????????????? expenses costs ordinary activity costs costing report rerolling costing method semi-finished goods |
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Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ?????????? ???????? ?? ??????????????? ?????? ?? ???????????? ??????? ?????? ???????? ?????????? ??????????? ???????????? ?????????????. ? ?????????? ???????? ????? ?????? ????????? ? ?????????. ???????????? ???????????? ?????? ??????????? ???????????? ?????????????. ???????????? ???????????? ??????????-?????????????? ?????? ?????? ?????? ???????? ?????????? ??????????? ???????????? ????????????? ? ????????????? ???????????? ????????? ???????????????? ????????. ???????????? ????????? ??????? ?? ??????????????? ?????? ???????????? ??????????????? ???????? ???????????. ????????????? ??????? ??????????? ??????? ????????????? ?? ?????? ?????????? ?????????????? ?????? ???????????? ????????? ??? ??????????? ???????????? ?????????????. ????????? ???????? ??????????? ??????????? ?? ???????????? ???????????? ??????? ?????? ???????? ??????????. ??????????? ??????? ?????????? ???????????? ???????????? ??????? ?????? ?? ??????????? ???????????? ?????????. Thesis is dedicated to grounding of the theoretical principles and developing of the practical recommendations towards the improvement of methodical approaches to accounting and economic analysis of the ordinary activity costs of the enterprises of paint and varnish industry. The content of the concepts ?expenses? and ?costs? have been specified in the dissertation thesis. The classification of costs of the enterprises of paint and varnish industry has been improved. The application of the normative-rerolling method of accounting for the ordinary activity costs of the enterprises of paint and varnish industry and calculation of the prime cost of the output by the semi-finished method have been grounded. The methodic approaches towards accounting for the semi finished goods sold have been improved. The directions of organizing the costing process on the basis of grouping costing items of the prime-cost of the output for the enterprises of paint and varnish industry have been suggested. The components of organizing external and internal economic analysis of the ordinary activity costs have been determined. The directions of carrying out operating economic analysis of the costs on the paint and varnish output have been set. |
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Date |
2016-02-23T08:36:24Z
2016-02-23T08:36:24Z 2010-04 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1200
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Language |
uk
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Relation |
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Publisher |
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