CONTROLLING THE CONSUMPTION OF RESOURCES IN THE SYSTEM OF REGULATORY COST ACCOUNTING |
1 | |
2013 |
scientific article | 657.471.7:658.532 | ||
263-268 | accounting, control, cost standards, overheads, resource savings. |
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. |
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