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International Accounting
 

Problems of registration-analytical maintenance of management of expenses at the enterprises for milk processing

Vol. 14, Iss. 18, MAY 2011

Available online: 16 May 2011

Subject Heading: Account problems

JEL Classification: 

Averina O.I. Doctor of Economics, Professor, Mordovian Ogarev State University
(342) 29-08-02

Pronin O.R. the senior teacher of chair of the economic analysis and the account, The Mordovian state university
ol7pro@inbox.ru

The competitive environment which has developed in the market of dairy production, demands from manufacturers for achievement of steady financial results, rigid control over costs. In article problems of registration-analytical maintenance of management by expenses at the enterprises for milk processing are investigated. Authors consider that it is necessary to use more actively following perspective directions of the administrative account: калькулирование the limited cost price by production kinds, calculation of the full cost price by means of the AVS-METHOD, forecasting of the target cost price.

Keywords: costs, the account, the limited cost price, the target cost price, effective management

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

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