Home  Journals  International Accounting  4(250) - 2013 January

Algorithm of distribution of overhead charge at the defensive industrial complex enterprises using auxiliary manufactures

Available online: 3 February 2013

Subject Heading: PROBLEMS OFACCOUNT

JEL Classification: 

In the article the algorithm of distribution of overhead costs at the defense industry complex enterprises where it is been active auxiliary productions, including in the conditions of implementation of the state defensive order is considered. The features of the accounting of activity of auxiliary productions are revealed.

Keywords: overhead, production support, account, defense contracts, military-industrial complex, internal order, inventory, cost

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

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