Don state technical University (Economic security, account and right, associate professor)
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-on-Don, Russian Federation
OKSO 38.05.01 Экономическая безопасность
BBK 65 Экономика. Экономические науки
TBK 77 Экономика. Бухгалтерский учет. Финансы
Formation of costs of production and circulation, their accounting are important for entrepreneurial activity of the organizations. This is important not only in relation to the current tax legislation, but also in accordance with the place of accounting in the management system of the organization. The basis for the development and implementation of management decisions is relevant information on the state of Affairs in a particular area of the organization at a given time. Thus, data on production costs and calculation of production costs are an important means of identifying production reserves, constant monitoring of the use of material, labor and financial resources in order to increase the profitability of production. This determines that the production cost area and the calculation of the cost of production takes the most important place in the system of the organization
production cost, enterprise costs, accounting, grouping method, material costs, labor costs, depreciation of fixed assets
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