Please use this identifier to cite or link to this item:
https://elib.psu.by/handle/123456789/30121| Title: | Classification of methods of cost accounting and calculation of production costs |
| Authors: | Filichkina, D. Masko, L. |
| Issue Date: | 2019 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Filichkina, D. Classification of methods of cost accounting and calculation of production costs / D. Filichkina, L. Masko // European and National Dimension in Research = Европейский и национальный контексты в научных исследованиях : electronic collected materials of XI Junior Researchers' Conference, Novopolotsk, May 23-24, 2019 : in 3 parts / Ministry of Education of Belarus, Polotsk State University ; ed. D. Lazouski [et al.]. - Novopolotsk : PSU, 2019. - Part 2 : Economics. - P. 50-53. |
| Abstract: | Classification of methods of production costs accounting and calculation of product cost is considered. Comparative characteristic of the ABC-method and traditional job-order costing is given. The standard-cost method is considered. Comparative characteristic of a “just-in-time” method and a traditional process method of cost accounting and calculation is given. |
| URI: | https://elib.psu.by/handle/123456789/30121 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2019 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.