| | | | PROBLEMS OF MODERN ECONOMICS, N 1 (69), 2019 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Petrov A. M.
Department of Accounting, Analysis and Audition, Financial University under the Government of the Russian Federation (Moscow), PhD (Economics), Professor
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| | | The article analyzes the concept of “just cost” as a constitutive part of a broader conceptual framework in accounting. The author discusses methods of calculation of the “just cost,” as well as factors that should be taken into consideration while calculating it, and stresses that a bookkeeper should always provide clear justifications for the choice of calculation methods | | Key words: bookkeeping, accounting, just cost, international standards of financial reporting | | Pages: 75 - 78 |
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