Accounting of allocation of production enterprises’ overhead costs

Taking into account the complexity of engineering technological cycles, the use of traditional approaches to the allocation of overhead costs at the researching enterprises is inexpedient and inefficient. The authors find out that to solve this problem it is not enough to choose only one base of all...

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Bibliographic Details
Main Authors: О.V. Ivaniuta, K.I. Samchuk
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2016-12-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/91557