СЧЕТОВОДНАТА ИНФОРМАЦИЯ ПО МЕСТА НА ВЪЗНИКВАНЕ НА РАЗХОДИТЕ В ПТИЦЕПРЕРАБОТВАТЕЛНИТЕ ПРЕДПРИЯТИЯ
ACCOUNTING INFORMATION FOR THE COST CENTER OF THE POULTRY MEAT PROCESSING

Summary/Abstract: The article offers a model for generating accounting information for cost centre of the poultrymeat processing. This model aims to satisfy the cognitive, regulating, controlling and directive functions of management. The model is based on the abilities of accounting analytical data for flexible systematization and transformation according to the new management information needs. The generation of accounting information for the cost centre starts with the primary documents processing. From organizational perspective, the analytical accounting data for the cost centers is generated in the accounts by types of expenses.

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