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International Accounting
 

Formation of the methodology of disclosure of information about labor costs in managing accounting policy

Vol. 15, Iss. 8, FEBRUARY 2012

Available online: 21 February 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Bayanova O.V. PhD in Economics, associate professor of department “Accounting and audit”, Perm State Agricultural Academy
8(342)267-35-76

The article contains theoretical investigation of conceptual system of the managing accounting policy and its connection with a category of “professional judgment of a bookkeeper”. The basic model of opening of information about job payment costs in the managing accounting policy, that comprises organizational, methodological and methodical parts have been developed on the basis of theoretical investigation.

Keywords: managing accounting policy, for job payment cost, accounting and analysis systems control

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

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