Influence of methods of calculation on financial results of economic activity of the enterprise

Authors

  • D.V. Hribinyuk National Technical University «Kharkiv Polytechnic Institute»

Keywords:

production costs, cost, costing, costing method, cost accounting system, cost management

Abstract

The article is devoted to the problem of choosing by organizations the optimal method of accounting for production costs and calculating the cost of production. The classification of cost accounting and costing methods for different reasons is analyzed. Methods for calculating production costs are an integral part of the organization of production, accounting system and document management in the organization. The choice of a specific method is due to a number of factors related to the specifics of the organizations economic and production activities.

Published

2020-02-01

How to Cite

Грибинюк, Д. (2020). Influence of methods of calculation on financial results of economic activity of the enterprise. E-Conomics, (1(3). Retrieved from http://e-conomics.hpi.kh.ua/index.php/journal/article/view/46

Issue

Section

1(3) 2019