FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
The article describes particular qualities into the method of cost accounting of production in the pharmaceutical industry, sub-sector production of antibiotics and fluids in liquid form. Due to the fact that the range of calculation of cost items for management purposes is determined by the organiz...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-01-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/27 |
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| _version_ | 1832542196150042624 |
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| author | N. Ershova V. Maliaeva |
| author_facet | N. Ershova V. Maliaeva |
| author_sort | N. Ershova |
| collection | DOAJ |
| description | The article describes particular qualities into the method of cost accounting of production in the pharmaceutical industry, sub-sector production of antibiotics and fluids in liquid form. Due to the fact that the range of calculation of cost items for management purposes is determined by the organizations in the pharmaceutical industry by themselves, often a formal approach increases the likelihood of errors in the cost accounting. The authors propose a list of articles and the structure of indirect costs, taking into account their economic content, place of origin, etc., which will reduce the cost of production and make it more accessible to the end customer |
| format | Article |
| id | doaj-art-bd88b19a0424408bb7f57ca12ce0bcc9 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-bd88b19a0424408bb7f57ca12ce0bcc92025-02-04T08:27:42ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-01-010114715427FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRYN. Ershova0V. Maliaeva1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»The article describes particular qualities into the method of cost accounting of production in the pharmaceutical industry, sub-sector production of antibiotics and fluids in liquid form. Due to the fact that the range of calculation of cost items for management purposes is determined by the organizations in the pharmaceutical industry by themselves, often a formal approach increases the likelihood of errors in the cost accounting. The authors propose a list of articles and the structure of indirect costs, taking into account their economic content, place of origin, etc., which will reduce the cost of production and make it more accessible to the end customerhttps://vestnik.guu.ru/jour/article/view/27затратыамортизацияпредприятиефармацевтическая промышленностьрасходы на производство и освоение новых видов продукции |
| spellingShingle | N. Ershova V. Maliaeva FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY Вестник университета затраты амортизация предприятие фармацевтическая промышленность расходы на производство и освоение новых видов продукции |
| title | FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY |
| title_full | FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY |
| title_fullStr | FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY |
| title_full_unstemmed | FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY |
| title_short | FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY |
| title_sort | features of accounting and indirect costs sharing in production in the pharmaceutical industry |
| topic | затраты амортизация предприятие фармацевтическая промышленность расходы на производство и освоение новых видов продукции |
| url | https://vestnik.guu.ru/jour/article/view/27 |
| work_keys_str_mv | AT nershova featuresofaccountingandindirectcostssharinginproductioninthepharmaceuticalindustry AT vmaliaeva featuresofaccountingandindirectcostssharinginproductioninthepharmaceuticalindustry |