Toropova I. Accounting of production expenditure and control of the fish-canning industry cost

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0400U000756

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

23-03-2000

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

Some experiments of accounting of production the fish-canning products and control expenditure have been taken place, and on their basis some directions of their improvements are defined. Methodology of conducting of normative accounting at the places of responsebility has been advised. Some propositions as for the fish-processing enterprise, taking into account branch peculiarities have been done. A route technology of usage raw materials documentation, an output of ready-made products have been made up. It is recommended to do normative accounting of material and labour resources usage in Personal Computer in Automatizet Working Place. It is given the methodology of one processing normative calculation for the fish-canning production. Recommendations and propositions are given from the previous operative, current and conclusion control of the fish-processing production expenditure.

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