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International Accounting
 

Indirect expenses and the expense of money resources of manufacturing enterprise

Vol. 14, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: Account problems

JEL Classification: 

Pivkin S.A. candidate of economic sciences, chief of economic department, “Promteh-NN”, Nizhny Novgorod
splp@yandex.ru

Indirect expenses at modern manufacturing enterprises are the basic making cost price. In article the substantiation is given to application as base of distribution of an indicator of the expense of money resources. Its size within the accounting period is an actual indicator of reduction of cost of the capital of the organization and consequently can quite form objective base of distribution of indirect expenses.

Keywords: indirect expenses, the cost price, калькулирование, distribution

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

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