Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost
The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This sy...
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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2021-07-01
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Series: | Учёт. Анализ. Аудит |
Subjects: | |
Online Access: | https://accounting.fa.ru/jour/article/view/388 |
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