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The account of costs and calculation of the cost price spirit, vodka and liquor


Author: Rudenco Ana
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2009
Scientific adviser: Viorel Ţurcanu
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova
Scientific council: D 32-08.00.12
Academy of Economic Studies of Moldova

Status

The thesis was presented on the 16 December, 2008
Approved by NCAA on the 17 December, 2009

Abstract

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Adobe PDF document0.40 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 production

Summary

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.