The account of costs and calculation of the cost price spirit, vodka and liquor
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StatusThe thesis was presented on the 16 December, 2008Approved by NCAA on the 17 December, 2009 Abstract – 0.35 Mb / in romanian – 0.40 Mb / in russian |
Keywords
Management of costs, accounting of costs, calculation of cost, direct costs, indirect costs, method «standard cost», managerial accounting, norms and specifications, estimate of costs, centre of responsibility, work cycle of manufacture, factor of a technological output of productionSummary
Dissertational research is devoted to a complex of the questions connected to generalization and development of theoretical and methodical approaches, with development of practical recommendations concerning the account of industrial expenses and calculation of the cost price at the enterprises making spirit, vodka and liquor.
In thesis methodical approaches to formation of a method of the account of industrial expenses and calculation of the cost price of spirit, vodka and liquor are proved and developed in view of features of branch.
The structure is generated and quantitative parameters of normative base of the account of costs and calculation of the cost price on a method «standard cost», taking into account organizational - technological features of manufacture of spirit, vodka and liquor are received. The centers of the responsibility for performance of the established specifications of costs for which are received and proved are allocated: bases and rates of distribution of indirect industrial costs, ways and forms of the control of deviations from the normative cost price that facilitates process of acceptance of operative decisions due to revealing and detailed elaborations of relationships of cause and effect. The complex of analytical accounts of the account of costs and deviations, tables of intermediate calculations and the registers, coordinating a subsystem of the financial account existing at the enterprises with an offered subsystem of the administrative account is offered.
Oficial Reviewers
- Andrei Malai
doctor, professor, Free International University of Moldova - Franţ Butîneţ
doctor, profesor universitar, Universitatea tehnologică de stat din Jitomir, Ucraina
Council's Members
- Tudor Tuhari, president
doctor habilitat, professor, Cooperative Trade University of Moldova - Ludmila Grabarovschi, secretary
doctor, associate professor (docent), Academy of Economic Studies of Moldova - Larisa Bugaian, member
doctor habilitat, professor, Technical University of Moldova - Cristina Dolghii, member
doctor, professor, Moldova State University - Lilia Grigoroi, member
doctor, associate professor (docent)
Theses
Under consideration [1] :
- Analysis and evaluation of the package of accounting policies through statistical methods and procedures
24 February, 2023
Theses Archive:
