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International Accounting
 

Accounting and analytical support of activity of organizations of sector "Communication and high communications"

Vol. 14, Iss. 47, DECEMBER 2011

Available online: 16 December 2011

Subject Heading: Accounting problems

JEL Classification: 

Bobrishev A.N. PhD in Economics., associate professor of department “The managerial accounting”, Stavropol State Agrarian University”
bobrishevaleksey@yandex.ru

Debeliy R.V. PhD in Economics, associate professor of department “The managerial accounting”, Stavropol State Agrarian University
debeliy_2002@mail.ru

Shinkareva E.G. Accountant of Ltd “InterStroy”
leely90@mail.ru

The questions of information-analytical provision of activity of the organizations of sphere «communication and high communications» from a position of influence of specific features of the given industry on a cost accounting technique are opened. Special attention is paid to the order of distribution of the actual costs collected on accounts of production processes, between the telecommunication services in the article.

Keywords: Cost price, collateral production, technological expenses, relevance, registration-analytical activity, calculation, overhead costs, communication and high technologies

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

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