THE CONCEPT OF MANAGEMENT ACCOUNTING BASED ON PRODUCT MOVEMENT AND COST INCREASE IN CONTROLLING SYSTEM
The article describes the main features of the management accounting concept based on the product movement at different stages of the manufacturing process by cost centers. The key element of the concept is the process of calculating “basic” and additional resources, intermediate and final products...
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| Format: | Article |
| Jezik: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Serija: | Учёт. Анализ. Аудит |
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| Online dostop: | https://accounting.fa.ru/jour/article/view/62 |