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0409U001352,
к.е.н.
12-03-2009
o
Organization of managerial accounting at Bakeries in the system of Consumer Cooperatives
Nochovna Juliua Alexandrovna,
popup.head Maksimova Valentina Fedorovna
popup.opponent Сопко Василь Васильович
popup.opponent Озеран Володимир Олександрович
Об'єкт: система обліку витрат на хлібопекарних підприємствах споживчої кооперації. Мета: теоретичне обгрунтування та розробка науково-практичних рекомендацій щодо організації управлінського обліку на хлібопекарних підприємствах споживчої кооперації. Методи: діалектичного пізнання, індукції та дедукції, узагальнення, групування, порівняння, причинно-наслідкового зв'язку, абстрактно-логічний, спостереження, аналізу, синтезу, лінійного програмування. Запропоновано: модель класифікації витрат, методику обліку витрат, методику поділу витрат на змінні та постійні в умовах багатопродуктового виробництва; форми внутрішньої звітності про виконання кошторисів витрат, оптимізаційні моделі лінійного програмування. Сфера застосування: хлібопекарні підприємства споживчої кооперації.
2009-03-12
2020-04-04
Updated: 2025-12-07
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