Resler M. The account of costs and incomes of operational activity of the furniture enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U005184

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

07-12-2006

Specialized Academic Board

Д 58.082.01

Chortkiv College of Economics and Business

Essay

The urgent problems of costs and income accounting of operational activities of the furniture enterprises are investigated in the dissertation. The organizational - technological of furniture production, which influence the organization and methods of cost accounting have been elucidated. Ineffectiveness of working system has been proved and the necessity of its improvement has been substantiated. The real ways of perfection of analytical and synthetical accounting of raw and materials, expenditures for remuneration of labour and organization of production and management are proposed. The costs classification depending on the kind of accounting (financial and managerial) is offered. The complex automatized system of income accenting of operational activities of enterprises, which can increase its authenticity and analyticity. Its use is possible on condition that, the application of the contemporary computer technologies connected with the essential labour intensity of accounting procedures.

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