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International Accounting

47(293) - 2013 December

Variability of reefficient calculation of production in brick production

Vol. 16, Iss. 47, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Manzhosova I.B. PhD in Economics, Associate Professor, the Department of Accounting Management Accounting, the Stavropol State Agrarian University
i.manzhosova@yandex.ru

Durakova A.S. Graduate Student, the Department of Accounting Management Accounting, the Stavropol State Agrarian University
anya-durakova@mail.ru

In the article the order of distribution of expenses between separate types of production of brick production is considered, calculation of prime cost of materials (sand and clay) and production of brick production by means of reefficient method of calculation is given.

Keywords: management accounting, brick production, costing reefficient.

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

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