ПО ВЪПРОСА ЗА КЛАСИФИЦИРАНЕТО НА РАЗХОДИТЕ В ПРОМИШЛЕНИТЕ ПРЕДПРИЯТИЯ
ON THE QUESTION OF CLASSIFYING COSTS IN INDUSTRIAL ENTERPRISES

Summary/Abstract: This paper examines the classification of costs in industrial enterprises. They are characterised by a certain economic content and functional manifestation. The systematic classification of costs is at the heart of the rationally developed accounting system for their reporting in industry. The main aim of the article is to study the opportunities for grouping costs in industrial enterprises so that the practical applicability of their accounting, calculation and the formation of the cost of industrial production are outlined.

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