PRICING AND BUDGETING IN THE PRODUCTION OF COMMODITY OUTPUT. ADDED VALUE ACCOUNTING
Journal: AUDITOR
Volume 7 № 3
, 2021
Rubrics: ACCOUNTING AND REPORTING
Authors:
Type:
Article
Pages:
from 19
to 30
Status:
Published
Received:
05.04.2021
Accepted:
08.04.2021
Published:
08.04.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
accounting and management accounting of costs; cost accounting and cost center accounts; organizational structure of management and technological chain; items and elements; balance of commodity output; distribution of costs; price formula for cost items and cost elements; added value produced
Abstract (English):
This article discusses the organization of cost accounting in the context of items and elements of a manufacturing enterprise. For this, a general cost matrix is analyzed and a price formula for cost items and cost elements is developed. Particular attention is paid to the pricing and budgeting procedures, as well as the justification of the produced value added of the commodity output.
This article discusses the organization of cost accounting in the context of items and elements of a manufacturing enterprise. For this, a general cost matrix is analyzed and a price formula for cost items and cost elements is developed. Particular attention is paid to the pricing and budgeting procedures, as well as the justification of the produced value added of the commodity output.
Keywords:
accounting and management accounting of costs; cost accounting and cost center accounts; organizational structure of management and technological chain; items and elements; balance of commodity output; distribution of costs; price formula for cost items and cost elements; added value produced
accounting and management accounting of costs; cost accounting and cost center accounts; organizational structure of management and technological chain; items and elements; balance of commodity output; distribution of costs; price formula for cost items and cost elements; added value produced
1. Grachev A.V. Uchet zatrat v proizvodstve tovarnogo vypuska // Auditor. - 2021. - № 2. - S. 23-32.
