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Home / Journals / Auditor / Volume 10 Issue 6 / Accounting the Detours from Normative Expenses on Production of the Product, Work, Services
Accounting the Detours from Normative Expenses on Production of the Product, Work, Services
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ACCOUNTING THE DETOURS FROM NORMATIVE EXPENSES ON PRODUCTION OF THE PRODUCT, WORK, SERVICES
UDK 657.22 Открытие, ведение, закрытие и возобновление бухгалтерского учета
Polenova S. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of the Audit and Corporative Reporting, Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2024-10-6-30-35
Pages:
from 30 to 35
Status:
Published
Received:
04.06.2024
Accepted:
19.08.2024
Published:
19.08.2024
Subject area:
UDK 657.22 Открытие, ведение, закрытие и возобновление бухгалтерского учета
Language:
Russian
Keywords:
estimation, expenses, production, detours from rates, count of the accounting, methods of the account of the deflections
Abstract and keywords
Abstract (English):
In the article an attempt is executed to consider the most actual questions of the accounting the detours from rates of the expenses, forming prime cost to product, work, services, in condition of the normative method of the account production and the other methods of the account of the production expenses, under which possible its conduct on rate and detours from rates.

Keywords:
estimation, expenses, production, detours from rates, count of the accounting, methods of the account of the deflections
References

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2. Dokumenty i dokumentooborot v buhgalterskom uchete (FSBU 27/2021) / Utv. prikazom Minfina Rossii ot 16.04.2021 № 62n // https://minfin.gov.ru/ru/document?id_4=133493

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