STANDARDIZATION OF METHODICAL BASIS OF CALCULATIONCOST
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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.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
P. PAPKOVSKAYA, Belarus State Economic University, Minsk
д-р экон. наук, проф.
References
Фролова, И.Т. Философский словарь / И.Т. Фролова. – 5-е изд. – М. : Политиздат, 1986. – 590 с.
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.
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