ORGANIZATION OF PRODUCTIVE ACCOUNT ON SYSTEM « DIRECT-COSTING»
Journal: Science Journal "NovaInfo" (Vol.1, No. 65)Publication Date: 2017-05-16
Authors : Kolomeytseva Alina Sergeevna;
Page : 238-241
Keywords : ADMINISTRATIVE ACCOUNT; VARIABLE EXPENSES; PERMANENT EXPENSES; UNIT COST; CALCULATION; MARGINAL PROFIT;
Abstract
The system of "direct-costing" sharpens attention of guidance of enterprise on the change of profit (sum of coverage) on an enterprise on the whole and on wares. She allows better to take into account wares with greater profitability, to pass mainly to their producing, because a difference between a selling price and sum of variable charges is not shaded as a result of writing of permanent indirect charges on the prime price of concrete wares.
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