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process

Cost accounting methods

Cost accounting at the enterprise is an important point in determining the efficiency of the enterprise. Accounting of production costs is carried out according to the methods approved by the top management of the company and allowed by the tax legislation of the country in which the company operates. What methods are used to account for costs? About this and will tell readers Mirsovetov in this article.
Thus, the main methods of accounting for material and intangible costs, which are used by Russian companies are:

The process method.
Order method. Continue reading

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