Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Seraya Natalya Nikolaevna

Scholastic degree

—

Academic rank

—

Honorary rank

—

Organization, job position

Kuban State Agrarian University
   

Web site url

—

Email

seraya.n.n@mail.ru


Articles count: 1

171 kb

ACCOUNTING OF DIRECT COSTS IN THE COMPOSITION OF THE COST OF THE ACCOMPLISHMENT OF THE WORKS PROVIDED IN CONSTRUCTION COMPANIES

abstract 1311707017 issue 131 pp. 178 – 190 29.09.2017 ru 303
In this article, the issue of accounting for direct costs as part of the cost of construction works and services are considered, a characteristic is given to each of the methods presented in the work, and calculations are made on the basis of accounting data at LLC MontazhTechStroy. In the course of the analysis, positive and negative features of methods for writing off materially production costs within the research organization were revealed, conclusions were drawn in accordance with which proposals were made to rationalize the management accounting of the economic entity with respect to methods for writing off direct costs for the cost of finished goods (works, services)
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