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International Accounting
 

Problems of classification and accounting of waste products and by-products in the flour-grinding industry

Vol. 15, Iss. 24, JUNE 2012

Available online: 27 June 2012

Subject Heading: Account problems

JEL Classification: 

Mishuchkova Y.G. Graduate student of department "Accounting and audit", Lecturer of department "Accounting, Analysis and Audit", Orenburg branch of the Russian State Trade and Economic University
mishuchkova@mail.ru

The existing regulations do not give clear categorization of by-products and waste products of flour-grinding production. In the article the principals of flour-grinding industry byproducts and waste products classification are revealed, their influence on the process of calculation and amount of the main product prime cost is considered and defined.

Keywords: costs, product expenditures calculation, flour-grinding industry, by-products, waste industrial products

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

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