Contabilitatea costurilor pe centre de responsabilitate la entităţile de transport auto a încărcăturilor

Abstract

This article examines the possibility of organizing production cost accounting on responsibility centers at cargo transport enterprises. At present there is not a single opinion on the organization of cost accounting on calculation items and of deviations from the budget data on responsibility centers at these enterprises. In this context, the author proposes the development scheme of the accounts record, of the production costs on responsibility centers at cargo transport enterprises.