COST CONTROL SYSTEM
The paper considers methodology for formation of product cost while applying «direct-costing» system. It has been shown that the application of the given system permits economically to justify and accurately to determine financial results of an enterprise activity which is planned for the future.
Main Author: | |
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Format: | Article |
Language: | Russian |
Published: |
Belarusian National Technical University
2009-04-01
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Series: | Nauka i Tehnika |
Online Access: | https://sat.bntu.by/jour/article/view/608 |
Summary: | The paper considers methodology for formation of product cost while applying «direct-costing» system. It has been shown that the application of the given system permits economically to justify and accurately to determine financial results of an enterprise activity which is planned for the future. |
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ISSN: | 2227-1031 2414-0392 |