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Economic Analysis: Theory and Practice
 

Formation of the cost accounting information base to vegetable protected soil to reflect data in management accounting

Vol. 10, Iss. 39, OCTOBER 2011

Available online: 25 October 2011

Subject Heading: Managerial accounting

JEL Classification: 

Golikova O.E. PhD in Economics, associate professor of chair of accounting, analysis and audit, Kostroma state agricultural academy
oksivanova44@mail.ru

Market conditions are making more sought-after information flow cost accounting and calculation of the cost. In the article it is disclosed matters on the formation of internal management reporting, cost accounting and cost level in enterprises secure soil that should be allowed to evaluate the work of production units, as well as to improve the timeliness of accounting in general.

Keywords: horticulture, closed ground account costs, direct costing, reporting

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

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