STANDARDIZATION OF METHODICAL BASIS OF CALCULATIONCOST

Main Article Content

P. PAPKOVSKAYA

Abstract

Standardization of cost calculation determines the subject area of production accounting, cost accounting and calculation, forms their principles, and also determines the essence of the calculation method based on structuring its methods and methods for developing practical recommendations.

Article Details

How to Cite
PAPKOVSKAYA, P. (2019). STANDARDIZATION OF METHODICAL BASIS OF CALCULATIONCOST. Vestnik of Polotsk State University. Part D. Economic and Legal Sciences, (5), 93-95. Retrieved from https://journals.psu.by/economics/article/view/2338
Author Biography

P. PAPKOVSKAYA, Belarus State Economic University, Minsk

д-р экон. наук, проф.

References

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Папковская, П.Я. Производственный учет в АПК: теория и методология / П.Я. Папковская. – Минск : ООО «Информпресс», 2001 – 216 с.

Учетная политика организации, изменения в учетных оценках, ошибки : Национальный стандарт бухгалтерского учета и отчетности Респ. Беларусь : утв. постановлением М-ва финансов Респ. Беларусь, 10.12.2013 г., № 80.