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International Accounting
 

Improvement of technique of distribution of indirect expenses of agricultural organizations

Vol. 15, Iss. 29, AUGUST 2012

Available online: 3 August 2012

Subject Heading: Account problems

JEL Classification: 

Bashkatova T.A. PhD in Economic Sciences, Assistant of department "Economic Analysis and Audit", the Stavropol State Agrarian University
Bashkatovata@yandex.ru

Asadova D.V. Graduate Student, the Dagestan State Agricultural Academy
serch85@mail.ru

In the article the assessment of an operating technique of distribution of indirect expenses of the agricultural organizations is given, the features of the organization of cost accounting depending on the size and structure of production activity are defined. The technique of distribution of indirect expenses in the agricultural organizations taking into account specifics of production is offered.

Keywords: indirect expenses, agricultural enterprise, account, distribution

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

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