| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (62), 2017 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Kovaleva T. N.
Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
Atabieva E. L.
Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
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| | | Accounting and reporting system is a tool of control and management. One of the major aims of accounting and cost generalization that form the net cost of production, is their grouping. Systematization of production costs based on the centers of responsibility is one of the major aims of the bookkeeper accounting. The article analyzes approaches to cost generalization in the system of bookkeeper accounting | | Key words: cost accounting, bookkeeper accounting, managerial accounting, production accounting, net cost, cost generalization, calculation | | Pages: 107 - 111 |
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