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International Accounting
 

Formation of integrated system of accounting for costs and cost of goods soft drink industry

Vol. 15, Iss. 33, SEPTEMBER 2012

Available online: 13 September 2012

Subject Heading: Accounting problems

JEL Classification: 

Esakova Е.Е. Senior Lecturer of department "Accounting and Auditing", the North-Caucasian State Technical University, Pyatigorsk
Esakova.elena@mail.ru

In the current economic conditions, the relevance of forming an efficient system for collecting information on costs and production costs is not reduced. The author showed the features of an integrated system of cost accounting and cost of production in the soft drink industry. The organization model of synthetic and analytical cost accounting within an integrated system for collecting information on the costs was investigated by the sample of soft drink industry enterprises.

Keywords: expenses, costs, financial accounting, management accounting, integrated system of cost accounting and production costs

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

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