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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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BUSINESS INFORM №2-2011, Vol.2

ABSTRACTS AND INFORMATION ABOUT AUTHORS

42

Section: Accounting and Auditing
Skrypnik M. I.
Comparative Characteristic of the Methods of Calculation of Expenditures with the Purpose of Improvement of Management Accounts (p. 109 - 112)
The article studies the essence, advantages and shortcomings of factual and standard method of calculation of expenditures of calculation of production price. The studies show that the use of standard method of calculation is the basis for realization of proper supervision and analysis of production costs.

Skrypnik Margarita Ivanovna – Candidate of Science (Economics), associate professor of the National Academy of Statistics, Accounting and Audit (Kiev)

Article is written in Russian
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Reference to this article:
Skrypnik, Margarita Ivanovna. (2011) “Comparative Characteristic of the Methods of Calculation of Expenditures with the Purpose of Improvement of Management Accounts.” Business Inform 2(2):109–112.

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