Home  Journals  International Accounting  8(254) - 2013 February

Improving the methods of distribution of general and overheads for storage and refining grain elevator complex organizations

Available online: 25 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In the article the groups of fixed assets used in the reception, cleaning, drying, storing and delivery of grain are presented. Distribution of general production and general running costs in proportion to the initial cost of the fixed assets used for performance of concrete types of service is proved. New approach of calculation of services in storage and completion of grain promotes development of analytical functions of the account necessary for increase of its role in management of cost of services of the organizations of an elevator complex

Keywords: costs and expenses, fixed assets, allocation base, cost, elevator complex organization, general and overhead costs, operations, indirect costs

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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