ON THE QUESTION OF CLASSIFYING COSTS IN INDUSTRIAL ENTERPRISES Cover Image

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

Author(s): Rosen Kolev
Subject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: cost; classifications; systematisation; classification features; industrial enterprise

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.

  • Issue Year: 2017
  • Issue No: 13
  • Page Range: 327-338
  • Page Count: 12
  • Language: Bulgarian
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