Home  Journals  International Accounting  9(207) - 2012 March

Accounting and analytical support for management costs in managerial accounting and auditing

Available online: 12 March 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

The article is devoted to the issues of accounting and analytical support for management costs in managerial accounting and auditing. The author of the article proposes the ways of auditor’s working documents forming to apply analytic procedures in cost management, forming the ways of management reporting on the structure of the product costing, the variants of accounting of an economic entity cost price.

Keywords: audit, management accounting, working document, reporting, cost, expense, cost price, calculation, methods of cost accounting, analytic procedures, elements, cost items

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

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