Name
Seraya Natalya Nikolaevna
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 1
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)