Home  Journals  International Accounting  37(187) - 2011 October

«Boiler» accounting and control in conditions of a falling demand

Available online: 19 October 2011

Subject Heading: Account problems

JEL Classification: 

The scientific debate about “boiler” method of cost accounting, rapidly took place during the second half of the 20th century. Today it became clear, that automation of accounting did not lead to the elimination of “boiler” method of accounting practices of Russian enterprises. Moreover, the unstable situation on world markets becoming increasingly raises the question of increasing production efficiency, which is impossible without the implementation of measures to improve control over material assets in production, and without recognition of the relevance index of the actual cost, which is in a “boiler” method is produced far from actual values. This article is devoted to these and other aspects.

Keywords: «boiler» method, semimanufactured and non-semimanufactured version of the consolidated accounting, actual cost

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

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