Home  Journals  International Accounting  4(202) - 2012 January

The analysis of influence the methods of indirect expenses distribution on the cost price of the fish-processing enterprise production

Available online: 23 January 2012

Subject Heading: Account problems

JEL Classification: 

The size of the cost price of production, works, and services depends on a number of factors, including from a way of distribution of indirect expenses. In the article various methods of distribution of indirect expenses are considered, influence of chosen ways on indicators of the cost price of the fish-processing enterprises production is analyzed. The given approach promotes development of analytical functions of the accounting that is necessary for increase of its role in management of the organization.

Keywords: indirect expenses, distribution, cost price, analysis, fish-processing enterprise

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

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