Управленческий учет производственных запасов для целей калькулирования себестоимости
Management accounting of productive reserves for the purposes of calculation of the cost

Summary/Abstract: In the article the necessity of setting and management accounting to identify objective information about the costs of the enterprise for the purpose of accurate product costing.In particular, the author offers information system procurement company with more characteristic behavior of the cost of acquisition and storage of stocks, allowing an economically sound pricing. The article presents the specialists are able to periodically compare the costs incurred with respect to standards or pledged to the previous periods, and to use this information in the process of budgeting and strategic business planning enterprise.

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