Методичні аспекти обліку готової продукції
Ключові слова:
готова продукція, продажна вартість, виробнича собівартість, облікові ціни
Анотація
В статті розглянуто економіко-облікову інтерпретацію «готової продукції» вітчизняними та іноземними науковцями, особливості обліку готової продукції. Визначені напрями удосконалення оцінки готової продукції на підприємстві.
Завантаження
Дані завантаження ще не доступні.
Посилання
1. Lishilenko, A.V. Accounting: Textbook. - 3-3 ed., Rev. and DOP. - Kyiv: Publishing house «Centre of educational literature», 2009.- 670 p.
2. Zhuravel, G.P. Theories of accounting : the Studio [Text] : monograph / G. P. Zhuravel, P.J. Homin. – Ternopil : Economic thought, 2008. – 400 p.
3. Shara E.Y., Andriyenko O.M Zhydeyeva LI Financial accounting and tax accounting. Teach. guidances. - K .: Center of educational literature, 2011. - 424 p.
4. Butynets F.F., Financial Accounting: [textbook for students of specialty «Accounting and auditing» higher educational institutions] / F. F. Butynets. – Zhitomir: Ruta, 2009. – 912 p.
5. Parkhomenko V.M., Petruk, A. M., Im-provement of the system of normative regulation of accounting in Ukraine // Bulletin of ZHITI / Economics. – Zhitomir: ZHITI, 2001. – No. 17. – 130-145 p.
6. Babich V.V., Sago Sec.In. Financial accounting (accounting of assets): [proc. ].] / V. V. Babich, S. V. Sago. – K.: KNEU, 2006. – 282 p.
7. Tkachenko N.M., Financial accounting at the enterprises of Ukraine : Textbook for universities / N. M. Tkachenko. - 5th ed. EXT. and revised. - K. : A. S. K., 2000. – 784 p.
8. Wroblewski N.D., Rinduku I. M. Records production and sales of products in the industry. - «Accounting», 2002. – 289 p.
9. Regulation (standard) accounting 9 «Inventories» dated 20.10.1999 № 246, paragraph 4, paragraph 6 as amended according to the Order of the Ministry of Finance No. 1396 (z1239-09) 30.11.2009 - valid until 01.01.2015 [Electronic resource]: − access Mode: http://zakon3.rada.gov.ua/laws/show/z0751-99
10. Instruction on application of chart of accounts assets, capital, liabilities and business operations of enterprises and organizations approved by Order of the Ministry of Finance of Ukraine from 30.11.1999, № 291, bill 26 as amended pursuant to Ministry of Finance Order No. 1012 dated 09.12.2002, the Ministry of Finance Order No. 627 dated 27.06.2013 [Electronic resource]: − access Mode:http://zakon2.rada.gov.ua/laws/show/z0893-99
11. Pushkar N.C., Financial accounting [Text] : textbook / M. S. Pushkar. – Ternopil : carte Blanche, 2002. – 628 p.
12. Sopko O.M Zavgorodniy V.A, Accounting organization, economic control and analysis [Text]: manual / V. Sobko, in Zavgorodniy. - K .: KNEU, 2000 - 260 p.
13. Regulation (standard) accounting 16 «Expenses» from 31.12.1999 № 318 [Electronic resource]: − access Mode: http://zakon4.rada.gov.ua/laws/show/z0027-00
14. Yarovenko T.S., Chernova A.I., Improvement of methodology of accounting of finished products / T. S. Yarovenko, A. Chernov, I. // Bulletin of Dnipropetrovsk University. Series «Economics». – 2013. – № 7 (2). – 195-200 p.
2. Zhuravel, G.P. Theories of accounting : the Studio [Text] : monograph / G. P. Zhuravel, P.J. Homin. – Ternopil : Economic thought, 2008. – 400 p.
3. Shara E.Y., Andriyenko O.M Zhydeyeva LI Financial accounting and tax accounting. Teach. guidances. - K .: Center of educational literature, 2011. - 424 p.
4. Butynets F.F., Financial Accounting: [textbook for students of specialty «Accounting and auditing» higher educational institutions] / F. F. Butynets. – Zhitomir: Ruta, 2009. – 912 p.
5. Parkhomenko V.M., Petruk, A. M., Im-provement of the system of normative regulation of accounting in Ukraine // Bulletin of ZHITI / Economics. – Zhitomir: ZHITI, 2001. – No. 17. – 130-145 p.
6. Babich V.V., Sago Sec.In. Financial accounting (accounting of assets): [proc. ].] / V. V. Babich, S. V. Sago. – K.: KNEU, 2006. – 282 p.
7. Tkachenko N.M., Financial accounting at the enterprises of Ukraine : Textbook for universities / N. M. Tkachenko. - 5th ed. EXT. and revised. - K. : A. S. K., 2000. – 784 p.
8. Wroblewski N.D., Rinduku I. M. Records production and sales of products in the industry. - «Accounting», 2002. – 289 p.
9. Regulation (standard) accounting 9 «Inventories» dated 20.10.1999 № 246, paragraph 4, paragraph 6 as amended according to the Order of the Ministry of Finance No. 1396 (z1239-09) 30.11.2009 - valid until 01.01.2015 [Electronic resource]: − access Mode: http://zakon3.rada.gov.ua/laws/show/z0751-99
10. Instruction on application of chart of accounts assets, capital, liabilities and business operations of enterprises and organizations approved by Order of the Ministry of Finance of Ukraine from 30.11.1999, № 291, bill 26 as amended pursuant to Ministry of Finance Order No. 1012 dated 09.12.2002, the Ministry of Finance Order No. 627 dated 27.06.2013 [Electronic resource]: − access Mode:http://zakon2.rada.gov.ua/laws/show/z0893-99
11. Pushkar N.C., Financial accounting [Text] : textbook / M. S. Pushkar. – Ternopil : carte Blanche, 2002. – 628 p.
12. Sopko O.M Zavgorodniy V.A, Accounting organization, economic control and analysis [Text]: manual / V. Sobko, in Zavgorodniy. - K .: KNEU, 2000 - 260 p.
13. Regulation (standard) accounting 16 «Expenses» from 31.12.1999 № 318 [Electronic resource]: − access Mode: http://zakon4.rada.gov.ua/laws/show/z0027-00
14. Yarovenko T.S., Chernova A.I., Improvement of methodology of accounting of finished products / T. S. Yarovenko, A. Chernov, I. // Bulletin of Dnipropetrovsk University. Series «Economics». – 2013. – № 7 (2). – 195-200 p.
Переглядів анотації: 172 Завантажень PDF: 159
Опубліковано
2017-03-23
Як цитувати
(1)
Лютова, Г.; Бондар, А. Методичні аспекти обліку готової продукції. fp 2017, 68-73.
Розділ
Статті
