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Economic Analysis: Theory and Practice
 

Topical questions of methodology of cost accounting and calculating the actual cost of works and services machine-tractor parks in agricultural organizations

Vol. 10, Iss. 9, MARCH 2011

Available online: 2 March 2011

Subject Heading: Management accounting

JEL Classification: 

Bobkova S.I. candidate of economic sciences, associate professor of chair of accounting, analysis and audit, Kostroma state agricultural academy
svivb@mail.ru

This article contains information about topical issues shaping costs in machine-tractor Park. Is one of the modern methods of calculating the actual cost of works and services machine-tractor, reflected particularly distribution cost of works and services of this type of subsidiary production to consumers.

Keywords: accounting, cost accounting, costing, machine-tractor fleet, agriculture

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

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