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Title of Article

CONTROLLING THE CONSUMPTION OF RESOURCES IN THE SYSTEM OF REGULATORY COST ACCOUNTING


Issue
1
Date
2013

Article type
scientific article
UDC
657.471.7:658.532
Pages
263-268
Keywords
accounting, control, cost standards, overheads, resource savings.


Authors
Kolesnik Natalya Fedorovna
Mordovskiy gosuniversitet im. N.P. Ogareva, Saransk

Osipov Vladimir Ivanovich
Mordovskiy gosuniversitet im. N.P. Ogareva, Saransk


Abstract
The essence of the regulatory cost accounting system is considered and its role in controlling resource consumption is revealed. Deviations from the norms of the costs are listed, a procedure is proposed for identifying, recording and controlling them, as applied to garment production enterprises.

File (in Russian)