Kirdanov M. Accounting and analysis of production costs (based on enterprises of the shoe industry of Ukraine)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U001743

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

24-05-2002

Specialized Academic Board

Д 26.006.02

Kyiv National Economics University named after Vadym Hetman

Essay

Production costs. The methodolodgy of cost accounting and cost analysis on the basis of division of costs on fixed and variable. The dialectical and historical methods of cognition. It is studied essence of concepts "espenses" and "cost", the cost classification, the composition of cost elements, the nomenclature of the production-cost items. It is grounded the cost accounting methods on the basis of division of costs on fixed and variable. It is considered cost analysis methods for valuation of the variants of operational management decisions. It is introduced the methods of accounting of variable and fixed operational costs. Industrial sphere, educational process.

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