Home  Journals  International Accounting  1(247) - 2012 January

Methods of cost accounting and cost calculation of pharmaceutical products

Available online: 6 January 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In connection with the increasing requirements of production management, the need of adaptation of accounting to the International Financial Reporting Standards the issues connected with studying of the methodology of calculation of product cost, works and services are very urgent. To the main sources of increase of the production are the intensive factors of development of production: the use of achievements of science and technology, improvement of quality of production, reduction of labor and material inputs, labor productivity increase. Increasing value of prime cost as important lever of effective managing also by it is explained.

Keywords: accounting, cost calculation, cost, management accounting

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive