Методы учета затрат и их эволюция
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657.47 (112)
Contabilitate (1097)
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ПАПКОВСКАЯ, Пелагея. Методы учета затрат и их эволюция. In: Contabilitatea : şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare, Ed. 7, 19-20 aprilie 2018, Chişinău. Chişinău: "Print-Caro" SRL, 2018, Ediția 7, pp. 87-92. ISBN 978-9975-127-59-2.
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Contabilitatea
Ediția 7, 2018
Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare"
7, Chişinău, Moldova, 19-20 aprilie 2018

Методы учета затрат и их эволюция

Methods of accounting costs and their evolution

CZU: 657.47

Pag. 87-92

Папковская Пелагея
 
Белорусский государственный экономический университет
 
 
 
Disponibil în IBN: 4 ianuarie 2022


Rezumat

It is important to study the question of methods for recording costs and calculating at the present stage of developing the theory and practice of accounting. The results of the study of this issue allow the development of cost accounting and calculation methods in changing business conditions. The evolution of cost accounting and calculation methods is extrapolated into accounting practice and conditions it.

Cuvinte-cheie
accounting, cost accounting and costing methods, prime cost, Costs, Expenses, accounting policy

DataCite XML Export

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