Shaikan A. Accounting and analysis of expenses and Incomes by the centers of responsibility

The station of ruling of expenses & incomes at the enterprises of Krivbass. The elaboration of the propositions as for the modernisation of the accounting & analysis of expenses & incomes by the centres of responsibility. The methods of organization of the accounting of expenses & incomes by the centres of responsibility in the conditions of the automatisation of accounting are devised. The recommendations as for the estimation of the efficiency of the functioning of centres of responsibility are worked out. The methods of costing & distribution of expenses between centres of responsibility in the conditions of the transfer pricing, ore-mining enterprises are proposed, educational process.