Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Production accounting and control as related elements of management system
Available online: 23 August 2013 Subject Heading: PROBLEMS OF ACCOUNTING JEL Classification:
Production accounting is closely associated with the control function, refusal from which leads to a distortion of the methodology of cost accounting, unreliable indicators of production efficiency, as well as to hidden unproductive losses. One of the ways to eliminating controls of accounting is the «boiler» account, actively promoted within in the second half of the last century. As a consequence of modern textbooks on management accounting contain serious flaws, oriented to consolidation of accounting items, and practice in industry demonstrates to transformation of accounting in counter, showing incorrectly. Why this happens is described in this article. Keywords: production accounting, control, «boiler» method, operational-technical method, non-semi manufactured version of the consolidated accounting, budgeting |
ISSN 2311-9381 (Online)
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