Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

6(261) - 2012 February

The account of indirect expenses in the conditions of application of system "direkt-kosting" in plant growing

Vol. 11, Iss. 6, FEBRUARY 2012

Available online: 7 February 2012

Subject Heading: The administrative account

JEL Classification:

Gribanov A.A. PhD in Economics, associate professor of department “Accounting and audit”, Voronezh State Agriculture University
aga2008@inbox.ru

Kudinova M.V. Lecturere of department “Accounting, analysis and audit”, Russian State Trade and Economic University, Voronezh branch
marg0@inbox.ru

In the article the system of the administrative account «direkt-kosting» is recommended to introduction in registration practice of the agricultural organizations, allowing to receive the necessary registration information and to avoid a laborious work on distribution of indirect costs with simultaneous increase of accuracy of calculation calculations.

Keywords: the administrative account, direkt-kosting, expenses, plant growing

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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