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Economic Analysis: Theory and Practice

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

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

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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Vol. 20, Iss. 11
November 2021