ON METHODOLOGY OF THE EXPENSES ACCOUNTING AND CALCULATION OF THE PRIME COST IN THE COMPANIES WITH THE STATE PARTICIPATION
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Author(s): | Dombrovskaya E. N., |
| Number of journal: | 3(36) | Date: | August 2016 |
| Annotation: | Accounting of production expenses and calculation of the product prime cost are the major registration and settlement procedures directed to formation of the cost assessment of the manufactured product. Currently, the process of regulation of accounting of expenses and calculation of the prime cost on macro – and meso-level lags behind the needs of the state and society. This results in the uncontrolled growth of the product prime cost, prices and tariffs, which is especially actual concerning the companies with the state participation working practically in the uncompetitive environment. On the basis of the detailed analysis of the existing industrial legally-regulatory base, the author has revealed the main problems in the designated area and determined the ways of their solution. | ||
| Keywords: | companies with the state participation, accounting of expenses, prime cost calculation, statutory regulation, economically reasonable expenses, methodology, methodical instructions, separate accounting of the incomes and expenses, resource-saving, rational use of resources, regulated prices and tariffs, standardization. |
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| For citation: | Dombrovskaya E. N. On methodology of the expenses accounting and calculation of the prime cost in the companies with the state participation // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. № 3 (36). P. 58–64. |
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