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  • 标题:Вибір методу обліку витрат і системи калькулювання та їх вплив на результат діяльності
  • 本地全文:下载
  • 作者:Myroslava Kulynych
  • 期刊名称:Економічний часопис Східноєвропейського національного університету імені Лесі Українки
  • 印刷版ISSN:2411-4014
  • 电子版ISSN:2524-2717
  • 出版年度:2016
  • 卷号:3
  • 期号:7
  • 页码:127-133
  • DOI:10.29038/2411-4014-2016-03-127-133
  • 出版社:Lesya Ukrainka Eastern European National University
  • 摘要:In the article influence of methods of account of charges andcalculation is investigational on the results of activity, as oneof instruments of providing of flexible menage. It is considered as on the example of the use of traditionalmethod of account of charges and calculation and unconventional it is possible to estimatejob of enterprise performances, and in future to makedecision in relation to the choice of producing of products. Factors that induce to the choice of that or other method of account of charges and calculation are grouped. An enterprise elects the most optimal method, specific andthe features of that are represented in the sequence ofprocesses of account of charges of production and forming ofprepared unit cost.
  • 关键词:method of account of charges; calculation; result; income; charges; profitsprime price; products
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