???? ? ???????? ??? ??????? ?????????????? ?????: ??????? ?? ??????? ??????????? ? ?????????? ?????????? ????????????
Електронний архів Житомирського державного технологічного університету
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Title |
???? ? ???????? ??? ??????? ?????????????? ?????: ??????? ?? ??????? ??????????? ? ?????????? ?????????? ????????????
Containers and packaging as objects of accounting: the impact on accounting reflection and financial results of activity |
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Creator |
????????, ?.?.
????????, ?.?. Panchenko, I.A. Mykhalkiv, A.A. |
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Subject |
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???????? ?????????? ????????????? ????????? ?????????? ?????????? containers packaging utilization product cost financial results |
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Description |
??????? ????????????? ????????? ? ????????????? ????????? ?????? ????????? ? ??????????? ??????????, ??? ????????? ??????????? ???????????? ???????? ??? ?????????? ????????? ? ????? ?????????? ???????-????????????? ?????????? ?? ???????????. ???????????????? ??????? ???????? ??????????? ???? ? ???????? ?? ??????? ?? ?????????? ????? ?? ?????????? ?????????? ????????????. ?????????? ????????????? ?????????? ???? ??? ??????????? ????????? ?????????????? ???????? ????????? ??????? ?????????, ????????? ???????????????? ?????? ? ??????????? ??????????????? ???????? ? ????????????? ?????. The necessity of selection in the product cost the cost item "Packaging and packaging materials", that will provide an opportunity of operative control of the products cost with the aim to manage inventory values in the enterprise has been substantiated. The influence of accounting reflection of containers and packaging for the stages of their life cycle on financial results of activity has been analyzed. The necessity of utilization of containers for increasing the environmental consciousness of entities has been substantiated, the methodical approach to displaying the appropriate transactions in the accounting has been proposed. |
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Date |
2016-04-21T11:37:42Z
2016-04-21T11:37:42Z 2012 |
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Type |
Article
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Identifier |
http://eztuir.ztu.edu.ua/123456789/3006
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Language |
ru
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Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(24)
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Publisher |
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