Home  Journals  International Accounting  38(236) - 2012 October

"Boiler" accounting models as basis of conversion method

Available online: 17 October 2012

Subject Heading: Account problems

JEL Classification: 

In the conditions of falling demand the indicator of prime cost gets a big urgency, than at growing sales. In this regard the methods of the account applied at the enterprise and a calculation should provide the management of necessary information, thus prime cost of a type of production can be formed differently, including by the "boiler" as the other method, for example, the conversion method. The Article is devoted to how it is not necessary to keep account expenses within the conversion method.

Keywords: "boiler" method, accounting for technological phases, semi manufactured and non-semi manufactured version of the consolidated accounting, ABC-method

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

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