Home  Journals  International Accounting  38(236) - 2012 October

Calculation of prime cost as element of management of profit of manufacturing enterprise

Available online: 17 October 2012

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification: 

Calculation of the production cost of one unit of the product in any form of activity, and especially in the production, is always one of the major accounting and analytical tasks. From the correctness of the cost per unit of output, and subsequent independent pricing mechanism, and the determination of profit or loss for the unit of production, and of the financial results of the company for the accounting period

Keywords: calculation of production cost, unit of product, cost elements of cost items

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

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