Home  Journals  International Accounting  34(280) - 2013 September

Using different calculation systems in enterprises of alcohol industry

Available online: 15 September 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Different kinds of cost values and calculation systems are described in the article. The example of using perspective calculation systems in vine production is considered. It is concluded that using combination of elements from different calculation systems for defining of different kinds of cost values is necessary for making the right decision.

Keywords: cost value, calculation system, normative calculation, direct-costing, target costing, kaizen costing.

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

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