Abstract:
It is important to study the question of methods for recording costs and calculating at the present stage of developing the theory and practice of accounting. The results of the study of this issue allow the development of cost accounting and calculation methods in changing business conditions. The evolution of cost accounting and calculation methods is extrapolated into accounting practice and conditions it. CZU: 657.47.
Description:
ПАПКОВСКАЯ, Пелагея. Методы учета затрат и их эволюция. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 87–92. ISBN 978-9975-127-59-2.
