Vitrenko E. Management accounting of the expenses of basic activity of enterprises of machine-building industry: methodology and organization

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U004240

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

12-06-2009

Specialized Academic Board

Д58.082.03

Essay

Object of research - forming the information about the expenses of activity in the system of accounting for Management. The methods of research: scientific; organizational and economic and mathematic designs; questionnaires. Conception of the work is based on the use of synergistically and logistic methodological approaches and principle of segmentation of information about the expenditures of basic activity. The ways of improvement are developed: the method of evaluation and control of the expenses of the uncompleted production and unproductive expenses of activity, technology and organization of the Management accounting of the basic activity expenses. The results of research are inculcated in practice of 4 enterprises of machine-building industry of the Donetsk region and used in the educational process of Institutes of Donetsk.

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