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Journal articles on the topic 'Accounting of finished products'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Sugak, Tatiana, and Olga Glushik. "METHODOLOGICAL ASPECTS OF ACCOUNTING OF FINISHED PRODUCTS." Actual Problems of Economics 1, no. 232 (2020): 28–34. http://dx.doi.org/10.32752/1993-6788-2020-1-232-28-34.

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The article reveals some methodological aspects of accounting for finished products at the production enterprise. The importance of implementing effective and well-established accounting of production costs to ensure a reliable assessment of the enterprise. Understanding the essence ofproduction and the final product by management staff contributes to the correct definition of goals for the enterprise. This will improve the work of both accountants and staff involved in the production and sale of finished products. The definition of finished products on the basis of own definitions of scientis

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2

Balaniuk, Ivan, Olha Hryhoriv, and Tetiana Ivanyuk. "Organization of accounting and control of finished products of the enterprise." INNOVATIVE ECONOMY, no. 1-2 (2020): 157–63. http://dx.doi.org/10.37332/2309-1533.2020.1-2.23.

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Purpose. The aim of the article is to reveal theoretical bases of organization of accounting and control of finished products of the enterprise. Methodology of research. General scientific and special methods are used to achieve this goal: the dialectical method of scientific knowledge – to consider the nature of the finished product, to determine the main aspects of the organization of accounting and control of finished products; synthesis – for the classification of finished products; graphic – to visually display of the obtained results; abstract logical method – for the formation of conclu

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3

Ибрагимова, А. Х., and А. Н. Дибирова. "ACCOUNTING OF FINISHED PRODUCTS AND THEIR SHIPMENT." Journal of Monetary Economics and Management, no. 3 (July 11, 2024): 72–77. http://dx.doi.org/10.26118/2782-4586.2024.25.96.010.

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Статья посвящена учету готовой продукции, а именно вопро- сам: оценки готовой продукции, документации, организации аналитического и синтетического учета. В данной статье подчеркивается, что бухгалтерский учет является неотъ- емлемой частью финансовой деятельности компании. Учет готовой продук- ции является одним из важных аспектов бухгалтерского учета. Это связано с тем, что выручка и прибыль от этих операций являются важными показателя- ми эффективности деятельности компании. Наличие достоверной информа- ции по этим показателям является основой принятия эффективных бизнес- решений. Целью данн

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4

Gorohovets, Juliya A., and Karolina S. Dzherina. "Accounting of Finished Products and Problematic Aspects of Its Assessment." Business Inform 10, no. 561 (2024): 339–45. https://doi.org/10.32983/2222-4459-2024-10-339-345.

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In today’s conditions, the key aspect of the activity of a manufacturing enterprise is the establishment of efficient production and sale of manufactured finished products. A significant importance in solving these points is given to accounting, the main task of which is to reliably and timely reflect economic transactions at all stages of production and sale of finished products. Accounting for finished products at enterprises provides control over the quantity, quality and movement of products, helps to avoid losses during storage and transportation, ensures the timely sale of stocks and opt

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5

Damayanti, Ghusny, Yusri Hazmi, Vanessa Ocha Rachman, and Riska Vebriyanti. "Assets Accounting Systems: A Literature Review." Sciences du Nord Economics and Business 1, no. 02 (2024): 40–46. https://doi.org/10.58812/sneb.v1i2.21.

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The inventory accounting system can be done in two ways, namely manually and with a computerized system. Inventory accounting system manually and by method physically counts the goods in the warehouse and then makes a report on the remaining inventory. while the inventory accounting system is computerized so the recording is carried out by entering data on goods that have been sold and goods that have been purchased into the computer system, then the computer will automatically reduce the inventory data available with data on goods that have been sold. The inventory accounting system aims to r

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6

Tunin, Sergey Alexandrovich, Alexander Vitalievich Frolov, and Konstantin Akakievich Dzhikiya. "Accounting of production of finished products in agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 29–38. http://dx.doi.org/10.33920/sel-11-2102-03.

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The activity of agricultural organizations involves the implementation of the production process in order to obtain finished products on the basis of expanded reproduction as the main source of funds for the organization. An important point here is the correct accounting of finished products, taking into account the specifics of the activities of agricultural organizations. The significance of this area of accounting work of an agricultural organization was the fundamental point in choosing the topic of the research.

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7

Gryn, V. P., D. V. Kis, O. S. Nuzhnyi, and R. O. Sitalenko. "FEATURES OF ACCOUNTING OF FINISHED PRODUCTS AT AGRICULTURAL ENTERPRISES." Financial Strategies of Innovative Economic Development 57, no. 1 (2023): 39–44. http://dx.doi.org/10.26661/2414-0287-2023-1-57-06.

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8

G.I., Temirova, Temirova M.I., and S.Sh.Tashpulatov. "CHARACTERISTICS OF RESOURCE USE OF RAW MATERIALS." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 4 (2021): 118–24. https://doi.org/10.5281/zenodo.5131783.

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The technology of fur production depends on the characteristics of fur semi-finished products, and their accounting is one of the most important stages of resource conservation.The technology of fur production depends on the characteristics of fur semi-finished products, and their accounting is one of the most important stages of resource conservation.

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9

BULKOT, Hanna, and Olha OSYKA. "Features of accounting and controlling the finished products movement documentary declaration at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 11 (November 21, 2019): 9–14. http://dx.doi.org/10.37634/efp.2019.11.2.

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Introduction. Production of finished products and their sale completes the operational cycle in the activity of the enterprise. The enterprise must produce those products that are in demand in the market. The main role in ensuring the competitiveness of the enterprise is played by the system of control over the sale of products and the correct documentation of accounting of the movement of finished products, since these factors affect the financial result, which is a summarizing indicator of the organization. However, a number of conceptual, methodological and organizational aspects of documen

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10

Tumali, L. E., and A. V. Lapaeva. "THE INFLUENCE OF THE ACCOUNTING METHOD FOR FINISHED PRODUCTS ON FINANCIAL ACCOUNTING ASSESSMENT." Вестник Алтайской академии экономики и права 2, no. 6 2021 (2021): 229–35. http://dx.doi.org/10.17513/vaael.1769.

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11

Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.

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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accoun

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12

Khmelyuk, Alona, and Anton Zubko. "ORGANIZATION OF ACCOUNTING BY-METALLURGICAL PRODUCTS." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY 1, no. 2(3) (2022): 62–68. http://dx.doi.org/10.31319/2709-2879.2021iss2(3).254829pp62-68.

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In the work according to the reliable financial statements of PJSC "Dnipro Metallurgical Plant" a study of the peculiarities of the organization of accounting for the production of by-products of metallurgical products and considered the principles of formation of production costs in the system of accounts. The characteristic of organizational and administrative structure of the metallurgical enterprise is given; the type of activity and assortment of production output are estimated. The basic principles, elements of the accounting policy of the enterprise are studied and the order "About the

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13

Prykhodko, Maryna, Vasyl Belozertsev, and Lilya Kharakoz. "DOCUMENTATION OF FINANCED COSTS OF FINISHED PRODUCTION AT AN INDUSTRIAL ENTERPRISE." Herald of Khmelnytskyi National University 292, no. 2 (2021): 166–69. http://dx.doi.org/10.31891/2307-5740-2021-292-2-27.

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Understanding the importance of costs is important for effective enterprise management. Cost analysis helps to determine the level of the company, calculate the optimal cost, rationally set prices, plan the level of profit and profitability. Carrying out economic and production activities, the company consumes raw materials, fuel, energy, pays wages to employees who are charged for social and pension insurance, and bears other costs. That is, production costs refer to the costs incurred by the company in the manufacture of products or provision of works and services. Production costs are direc

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14

G.A., Salimova. "DEVELOPMENT OF COST ACCOUNTING AND OUTPUT OF FINISHED PRODUCTS OF A COMMERCIAL ENTERPRISE." Russian Electronic Scientific Journal 51, no. 1 (2024): 283–96. https://doi.org/10.31563/2308-9644-2024-51-1-283-296.

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To successfully conduct business, make a profit, and increase production efficiency, it is necessary to pay special attention to control, analysis, and accounting for the costs of production of the enterprise's products. For this purpose, there is a solution in the form of organizing management accounting at the enterprise. This article discusses the features of organizing management accounting in a commercial organization, its necessity and development opportunities. The characteristics and features of management decisions and accounting at agricultural enterprises are given.

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15

Alborov, R. A., S. M. Kontsevaya, and L. I. Horuzhy. "Development of methods for assessment and accounting of agricultural products." Economy of agricultural and processing enterprises, no. 6 (2021): 32–39. http://dx.doi.org/10.31442/0235-2494-2021-0-6-32-39.

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The article deals with the issues of classification, assessment and accounting of agricultural products of crop and livestock production. The main features of production and the corresponding tasks of accounting for agricultural products are determined. Organizational and methodological recommendations for rationalizing the accounting of agricultural products during their initial recognition in accounting, after recognition and when writing off these products are proposed. The methods for determining the fair value of finished (marketable) agricultural products and biological production stocks

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16

Правдюк, Наталія Леонідівна. "Pricing for finished products of the enterprise: accounting and analytical aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 153–72. http://dx.doi.org/10.26642/pbo-2017-1(36)-153-172.

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17

M.Т., Lukyanova. "METHODS OF WORKING CAPITAL MANAGEMENT AND FEATURES OF THEIR USE." Russian Electronic Scientific Journal 52, no. 2 (2024): 297–304. https://doi.org/10.31563/2308-9644-2024-52-2-297-304.

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The specifics that make up the accounting of inventories in agricultural organizations include: the different nature of the receipt, storage and use of finished products and inventories, the presence of differences in the physical measurement of the quantity of products, the use of a large volume of finished products in domestic industries, such as tools, instead the state of the goods being sold (grain, food, etc.), forms of primary documents for accounting for inventories, production and accounting, etc. Analysis of the state, formation and use of inventories includes: creating a goods suppl

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18

Polenova, S. "Methodical Aspect of the Accounting the Production Expenses." Auditor 8, no. 12 (2023): 31–36. http://dx.doi.org/10.12737/1998-0701-2022-8-12-31-36.

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In article are considered some questions of the accounting the expenses on production of the product, work, services, when use allowed FSBU 5/2019 «Spares» of ways of the estimation unachieved production and finished products.

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19

PRAVDIUK, Nataliia. "ACCOUNTING SUPPORT FOR MANAGEMENT OF COSTS FOR PRODUCTION AND SALE OF GARDENING PRODUCTS." 3, no. 3(57) (September 28, 2021): 103–20. http://dx.doi.org/10.37128/2411-4413-2021-3-7.

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The current state and development trends of the horticultural industry, highlights the problematic aspects in the activities of enterprises in the current economic conditions, outlines the prospects for their development, the costs of the production of fruit and berry products and the profitability of enterprises in the horticultural industry were analyzed in the article. It has been established that our country has a significant climatic and economic potential for obtaining high yields of products of the horticultural industry, however, due to the existence of systemic economic imbalances and

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20

SCORȚESCU, Florin Ioan, and Gheorghe SCORȚESCU. "With Regard to the Price Differences Registrated in Finite Products and Agricultural Products." Anuarul Universitatii Petre Andrei din Iasi. Fascicula Drept, stiinte economice, stiinte politice 26 (2020): 187–99. http://dx.doi.org/10.18662/upalaw/57.

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According to the predetermined or standard price/cost method, stocks of finished products or agricultural products are recorded in the accounts at the predetermined (standard) price, also called the registration price, highlighting separately (distinctly) the price differences (plus or minus) from the actual cost of production of these goods. The standard price used for their accounting should be reviewed regularly and adjusted in the light of price developments. The distribution of price differences on finished products or agricultural products out of management shall be carried out with the

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21

Golova, E. E. "ACCOUNTING FOR THE PRODUCTION AND SALES OF FINISHED PRODUCTS IN COMMERCIAL ORGANIZATIONS." Научное обозрение. Экономические науки (Scientific Review. Economic Sciences), no. 4 2023 (2023): 5–10. http://dx.doi.org/10.17513/sres.1129.

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22

Zhigulina, Nadezhda Sergeevna, Irina Viktorovna Makunina, and Alla Vladimirovna Mirontseva. "Accounthing for discounts provided by the organization in the sale of finished products (for example, an agricultural organization)." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 8 (August 28, 2020): 29–38. http://dx.doi.org/10.33920/sel-11-2008-03.

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Modern accounting of discounts does not allow you to fix their amount and reflect it in accounting registers, and this fact is not regulated by regulatory documents in Russia. At the same time, there are no developed schemes for their accounting. Thus, it is relevant to consider the essence of the concept of «discount», the formation of its accounting options and its reflection in the accounting registers of the supplier when selling finished agricultural products to the buyer.

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23

Burova, I. A., E. A. Bondarenko, L. A. ,. Kirkorova, and T. V. Lipnitsky. "Cost Management at Processing Enterprises in the Context of Modern Dairy Production Technologies." Economy of agricultural and processing enterprises, no. 12 (2020): 41–44. http://dx.doi.org/10.31442/0235-2494-2020-0-12-41-44.

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The article discusses the technical and economic features for determining the costs of dairy processing enterprises. It presents calculation methods that depend on the technological processes and organization of production. Calculation objects are defined for various types of manufactured products. As a result of the analysis of the production cost of the Pskov region dairy factories, the cost structure is calculated by calculation items and the main cost items are determined. It is proved that the basic documents of production accounting should be the recipes of finished products of the manuf

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24

Khayitboyeva, G.A. "ANALYSIS OF THE PRODUCTION AND SALE OF FINISHED PRODUCTS OF THE ENTERPRISE." Innovations in Science and Technologies 2, no. 4 (2025): 315–19. https://doi.org/10.5281/zenodo.15349900.

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Today, the production and sale of finished products (works, services) is the main attribute of activity. It can also be said that this is the main source of income for any organization. It is during the process of selling finished products that the final stage of the business cycle begins. The reliability and correctness of determining the financial result of all the company's activities depends on how the company determines the financial result from the sale of finished products.

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25

Юсуфов, А. М., Л. Ш. Оруджева, and З. А. Оруджева. "Features of accounting of finished products and ways of its improvement at the present stage of economic relations of agriculture." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 332–37. http://dx.doi.org/10.34925/eip.2022.141.4.060.

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Статья посвящена вопросам учета готовой продукции, ее оценки и совершенствования на современном этапе. Авторы рассматривают данный вопрос на действующем сельскохозяйственном предприятии. Готовая продукция, выступающая в качестве одного из главных результатов деятельности, становится вместе с тем основным источником расширенного воспроизводства и удовлетворения разнообразных потребностей предприятия и общества в целом. Актуальность и значимость рассмотрения проблемы учета готовой продукции заключается в том, что необходимо знать, с какими последствиями и на каком уровне она является достаточным

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26

DRYMANOVA, LIUDMYLA. "FEATURES OF ACCOUNTING DISPLAY OF FINISHED PRODUCTS AS A COMPONENT OF FOREST RESOURCES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2(68) (August 23, 2024): 93–112. http://dx.doi.org/10.37128/2411-4413-2024-2-6.

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Different disciplines and branches of science (economics, ecology, sociology, etc.) have their own approaches to understanding the concept of «forest resources», which can lead to differences in its interpretation. The article analyzes approaches to understanding the essence of the main categories of forestry, in particular, «forest» and «forest resources». It is noted that the diversity of approaches in defining the concept of «forest resources» is reflected in the variability of the understanding of this definition in the context of ecological, economic, socio-cultural and other aspects. The

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27

Sultanov, Omon, and Azamat Ostonokulov. "Improving Financial Performance Accounting in Cotton-Textile Cluster." Improving Financial Performance Accounting in Cotton-Textile Cluster 8, no. 11 (2023): 5. https://doi.org/10.5281/zenodo.10223992.

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Agriculture plays a vital role in the country's social and economic development by supplying essential products to the population. The significance of clusters in processing these agricultural products at an industrial  level, streamlining processes from raw materials to high- quality end products, is substantial. The comprehensive  systematization of materials into finished products not only reduces production costs but also enhances operational efficiency. This emphasis on efficiency is particularly pertinent in cotton-textile clusters, underscoring the need for reliable accounting

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28

Alaidarkyzy, K., A. A. Zhantayeva, and G. T. Tanabayeva. "Management accounting in the supply system at processing enterprises." Problems of AgriMarket, no. 1 (March 15, 2021): 83–90. http://dx.doi.org/10.46666/2021-1.2708-9991.10.

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Currently, the establishment and maintenance of management accounting is one of the priority conditions, which enables the Heads of enterprises to make timely decisions in the field of management. Directions of development, production capacity, types of produced products – all these parameters require analysis, systematization and accounting. The responsibility of all levels of administration for the efficiency of production, economic and financial activities is increasing. The authors studied the procurement process at sausage production enterprises, including the procedures for the purchase,

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29

Spatayeva, Saule, Diana Ismailova, and Almagul Nurgalieva. "THEORETICAL AND METHODICAL BASES OF CONSTRUCTING THE ACCOUNTING SYSTEM AND COST ANALYSIS FOR THE PRODUCTION COST OF THE FOOD INDUSTRY OF KAZAKHSTAN." CBU International Conference Proceedings 3 (September 19, 2015): 165–80. http://dx.doi.org/10.12955/cbup.v3.598.

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Theoretical and practical significance of the work consists of the fact that the proposed development will result in scientific achievements in the field of accounting and cost analysis of finished products and their application in practice. The theoretical value boils down to accounting for the cost of production using the principles of International Financial Reporting Standards (IFRS), structural-logical model of factor analysis input intensities of production in the food industry, and improving analytical accounting cost of the finished product by the cost centers and responsibility center

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30

BULAT, Galina, and Antonina GUMENYUK. "FORMATION OF ACCOUNTING POLICY FOR INVENTORIES AT RESTAURANT ENTERPRISES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 30–33. http://dx.doi.org/10.31891/2307-5740-2021-292-2-5.

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According to the results of expert analyzes, the total number of restaurant enterprises has increased by 30–40 % over the last three years. This positive trend suggests that the number of restaurants will continue to grow in various segments. Most experts researching the industry argue that most restaurants can be classified into one of two categories: full-service and specialty. Regardless of the classification group to which the restaurant belongs, its economic activity can be divided into the following operating cycles: the implementation of logistics operations for the purchase of goods (r

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31

Рабаданова, Ж. Б. "Accounting for finished products and their sales in accordance with Russian and international standards." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1278–82. http://dx.doi.org/10.34925/eip.2021.11.136.258.

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В современных рыночных условиях, когда организации вынуждены действовать на свой страх и риск и вести жесткую конкурентную борьбу за овладение большей долей рынка, важность обозначенного вопроса становится еще выше. В связи с этим, необходимо периодически проводить маркетинговые исследования рынка, изучать потребительский спрос для его более эффективного удовлетворения, проводить экономический анализ показателей реализации и на его основе принимать рациональные управленческие решения. Правильность учета реализуемой продукции, соблюдение требований, предъявляемых к учету, и оптимальный выбор ме

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32

KLYCHOVA, Guzaliya S., Al'bert T. ISKHAKOV, and Alina I. KARIMULLINA. "A comparative analysis of the applied WIP evaluation and accounting methods in Russian and International practices." International Accounting 25, no. 5 (2022): 520–35. http://dx.doi.org/10.24891/ia.25.5.520.

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Subject. This article explores the rules for accounting and evaluating work-in-progress (WIP) in the new Russian Federal Standard FSBU 5/2019 – Inventories, and compares it with IFRS (IAS) 2 – Inventories. Objectives. The article aims to identify the substantive characteristics of WIP accounting. Methods. For the study, we used the methods of comparison and generalization. Results. Based on a comparative analysis of the WIP accounting and valuation in FSBU 5/2019 and IAS 2, the article identifies their main similarities and differences. It offers options for WIP and finished product accounting

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33

Ostaev, Gamlet, El'vira Murina, and Igor' Gogolev. "MANAGEMENT COST ACCOUNTING IN INDUSTRIAL PRODUCTION." Russian Journal of Management 12, no. 1 (2024): 390–403. http://dx.doi.org/10.29039/2409-6024-2024-12-1-390-403.

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This article discusses the main approaches to management accounting of costs for the production of cable-harness products, taking into account technological features. The purpose of management accounting for the costs of the production process is to study information on both the expenditure side and the income side, taking into account the resulting finished product. The process of producing cable products in modern industry is a complex and multi-stage procedure; accordingly, the management accounting system must take into account all technical, technological and economic factors. In the mana

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34

Khmelyuk, Alona, and Marie Shahova. "ORGANIZATION OF ACCOUNTING AND ANALYSIS IN THE MANAGEMENT OF HIGHLY LIQUID ASSETS OF LARGE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 75–84. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271096pp75-84.

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The work provides a theoretical justification of the theoretical and methodological approaches to the accounting and analytical display of highly liquid assets. Based on the materials of reliable accounting reports of a large chemical enterprise, the basic principles of accounting organization and accounting policy of JSC "DNIPROAZOT" were determined. The accounting form (automated) and accounting registers are characterized. The formation of accounts for accounting of assets made it possible to establish the movement of assets and their transformation from medium liquid assets to highly liqui

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35

Babich, Iryna, and Alona Datsiuk. "Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units." Accounting and Finance, no. 4(90) (2020): 5–9. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-5-9.

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The existence of the possibility of choosing various options for the accounting methodology of certain objects from legally regulated alternatives allows to create an optimal accounting system adapted to the enterprise information needs. The purpose of the article is to disclose certain provisions of the accounting policies of an agricultural enterprise concerning the objective presentation in the accounting system of information on the costs of production units. The basic principles of choosing elements of the accounting policies of an agricultural enterprise were revealed. The study results

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36

REDZYUK, T. Yu. "Peculiarities of tax accounting of transactions with raw materials in foreign trade." Market Relations Development in Ukraine №12(259)2022 99 (March 9, 2023): 65–70. https://doi.org/10.5281/zenodo.7711738.

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The subject of the study is foreign economic activity, which is the relationship between Ukrainian and foreign subjects of economic activity. In foreign economic activity, raw materials from Davalny are in demand, therefore the issue of taxation of raw materials from Davalny is gaining even greater importance. That is why a study of the tax accounting of transactions with raw materials was conducted, where both synthetic and analytical accounting of raw materials were considered in parallel. The purpose of the research. In addition, the article examines the economic essence of business transac

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Lysiuk, Alona. "Advertising product as the accounting object: problems of identification by national and international standards." Economics: time realities 2, no. 48 (2020): 66–72. https://doi.org/10.5281/zenodo.3976893.

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Successful business of any company depends on the effective use of advertising strategies and the corresponding promotion of its finished products onto the markets. However, given the current trends in the development of economic relations, there is a problem of providing reliable and adequate information on the possibility of using such means of product promotion and, accordingly, ensuring the competitiveness of its own products, creating a positive image for the company. The research focuses on the theoretical justification and solution of a number of issues related to the improvement of the

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Tsiutsiak, A., and I. Tsiutsiak. "Peculiarities of the accounting display of transactions with the give-and-take raw materials at restaurant institutions." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 87–95. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.087.

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The essence of the definition of «give-and-take raw materials» is investigated and the own vision of this category used by restaurant enterprises is formed. The scheme of conducting transactions with raw materials obtained on the give-and-take conditions at restaurants institutions is given. The peculiarities of the accounting process representation caused by the procurement of raw materials, production of semi-finished products and home-produced dishes are revealed, as well as the order of the realization accounting of such commodity stocks using production-trade and production methods is hig

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Sotnikova, Lyudmila Viktorovna. "The transition to CFC statements 5/2019 “Reserves” a retrospective change in accounting policy." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 1 (January 1, 2021): 36–51. http://dx.doi.org/10.33920/med-17-2101-04.

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The article describes the procedure of transition to the retrospective inventory in accordance with the new Federal accounting standard 5/2019 “Reserves” in case of medical reporting organisation will take such account of the decision and will put priority in favor of the principle of comparability in the financial statements to the detriment of rationality, applicable to accounting. A key change in the way work in progress and finished products are accounted for is that organizations do not have a choice in accounting for management expenses — all organizations must recognize them as expenses

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Veselukha, G. L. "How to reduce the cost of production of an industrial enterprise?" Upravlenie kachestvom (Quality management), no. 1 (January 1, 2023): 60–67. http://dx.doi.org/10.33920/pro-01-2301-10.

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The article presents the results of the introduction of an automated system of commercial and technical accounting of energy resources and technological signaling at enterprises: JSC “Olkhovatsky sugar Combine” and LLC “Argon”. The system was created using the MasterSCADA software package and is a tool for managing energy resources, the use of which affects the cost of finished products.

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Dewi Mashita Indah Pratiwi and Subakir. "PERLAKUAN AKUNTANSI TERHADAP PRODUK RUSAK DAN PENGARUHNYA TERHADAP HARGA POKOK PRODUKSI PADA PT JATIM TAMAN STEEL, MFG SIDOARJO." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (2020): 143–48. http://dx.doi.org/10.36456/jsbr.v1i1.2974.

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In the business world, business people are required to produce good quality products to be able to compete with competitors. However, in the process, the production process does not always get good products, sometimes it gets damaged products in every process. There are 2 categories of damaged products requested by the company, namely damaged products that can be resold and also damaged products that cannot be sold anymore. The purpose of conducting this research analysis is to determine the effect of the accounting treatment of damaged products in the calculation of the cost of production. Th

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Mavlyanova Dilobar Makhkamovna. "Improving the Accounting of Current Assets in Accordance With International Financial Reporting Standards." International Journal of Business Diplomacy and Economy 3, no. 1 (2024): 64–72. http://dx.doi.org/10.51699/ijbde.v3i1.3326.

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This article interprets the key points of the international Financial reporting standard N 2 and discusses the issues of its practical application. In order to make it better understandable to the reader, examples are given on disclosing the essence of inventories, determining the cost of finished products, goods and work in progress, estimating inventories, net selling price and inventory impairment. Their impact on the company's financial statements is also reflected in the form of an excerpt from the statement of financial position and the income statement.

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ADAMENKO, A. A., and Z. V. DEGALTSEVA. "BUDGETING AS A TOOL OF MANAGEMENT ACCOUNTING AND ITS RELATIONSHIP WITH INTERNAL CONTROL IN AGRARIAN FORMATIONS." Central Russian Journal of Social Sciences 18, no. 1 (2023): 125–40. http://dx.doi.org/10.22394/2071-2367-2023-18-1-125-140.

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The article discusses the author's approach to the organization of budgeting in agrarian formations. Budgeting in the agrarian formation is aimed at improving the efficiency and effectiveness of the costs incurred by linking the budget of the organization and the results that it provides, through the use of systematic information on efficiency (indicators, estimates, costs). Results management helps you prioritize costs and improve production efficiency. This mechanism will help the leaders of agrarian formations to be more flexible in the use of resources, especially in the choice of resource

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Khoma, Svitlanа, and Ulyana Kostyuk. "Features of formation of accounting information about balance sheet assets of enterprises in Austria." Galician economic journal 93, no. 2 (2025): 33–40. https://doi.org/10.33108/galicianvisnyk_tntu2025.02.033.

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In the context of globalization and economic integration, the issue of harmonizing accounting information is extremely important. Austria, as a member of the EU, adheres to unified standards, but also has national specifics in its accounting practices. The study of accounting features in Austria is relevant for adapting national legislation to international standards. The goal and objectives of the research are to reveal the theoretical and practical aspects of forming accounting information in Austria, to identify the peculiarities of accounting, and to determine ways to utilize Austria’s pos

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Рабаданова, Ж. Б., and М. С. Омардибирова. "Legal regulation of the accounting of finished goods and sales costs in the Russian Federation." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1390–93. http://dx.doi.org/10.34925/eip.2021.128.3.282.

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Производство и сбыт продукции представляет стратегически важное значение для любой коммерческой организации. От правильности постановки учета на данном участке зависит прибыль, максимизация которой является целью деятельности предприятия. Поэтому данная деятельность подлежит жесткому законодательному регулированию. В данной статье рассмотрена структура нормативной системы, регулирующей учет в РФ, основные положения документов, входящих в систему. Также представлены международные аналоги российских стандартов и раскрыта необходимость в их применении. Manufacturing and marketing of products is o

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Gustomi, Eka, and Triandi . "Peranan Manufacturing And Accounting Buana System Terhadap Pengendalian Persediaan Barang Jadi Pada PT Cahaya Buana Intitama." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (2018): 073–84. http://dx.doi.org/10.37641/jiakes.v2i1.47.

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Inventory is an important part of the company's assets that every day experience changes that require a control system. At manufacturing, inventory control must be carried out effectively and efficiently, so that the company's operations to run optimally. This should be supported by an integrated control system of the manufacturing company. in this era of globalization, all companies in general have used computer-based information systems. The purpose of this study was to evaluate the MABS program as a system of information in controlling inventory of finished goods. Evaluation was conducted t

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Wang, Minjie, Yuanbo Wu, and Bin Wang. "Carbon Emission Accounting Model of Three-Stage Mechanical Products for Manufacturing Process." Sustainability 16, no. 18 (2024): 8101. http://dx.doi.org/10.3390/su16188101.

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Carbon accounting is critical to manufacturing and achieving a low-carbon transition and lean carbon management. A comprehensive understanding of carbon emissions in manufacturing is essential to calculate a product’s carbon footprint accurately. Based on the life cycle assessment (LCA) method, this study divides the whole process of mechanical products from parts to finished products into three stages: parts (P), assembly (A), and testing (T). By decomposing each stage’s carbon emission sources and combining each stage’s characteristics, a series of corresponding carbon emission accounting mo

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Karelauw, Martina, Ayu Septiany Korsely, Grasela Devana Tahya, Melvati Faumasa, Agusthinus Matulessy, and Verrel Gabriel Liklikwatil. "ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PRODUKSI PADA USAHA LIMA JAYA." Jurnal Tagalaya Pengabdian Kepada Masyarakat 1, no. 2 (2024): 131–36. https://doi.org/10.71315/jtpkm.v1i2.20.

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Accounting information systems play an important role in managing financial and operational information in a company’s production cycle. This community service aims to analyze the accounting information system used by LIMA JAYA Enterprises in managing their production cycle. The activity method used is a case study by collecting primary data through interviews with company management and direct observation of the ongoing production process. The results of this activity indicate that the accounting information system used by LIMA JAYA businesses in their production cycle is quite integrated and

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Bila, Yuliya. "Improvement of Biomass Accounting as a Bioenergy Asset of Agricultural Enterprises." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 10(43) (2023): 98–106. http://dx.doi.org/10.32515/2663-1636.2023.10(43).98-106.

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One of the priority paths for the development of the global energy system and the implementation of decarbonization strategy is the utilization of biomass as a renewable energy source. The absence of a standardized methodology for biomass accounting and the reflection of information about its presence in the composition of bioenergy assets pose a barrier to the development of alternative energy. The research aims to improve the analytical accounting of biomass, choose an optimal methodology for its assessment, and correctly reflect its presence and movement in the activities of agricultural en

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Фаррахова, Ф. Ф., та Г. А. Гайсина. "УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ ПО ЦЕНТРАМ ОТВЕТСТВЕННОСТИ В МЯСОПЕРЕРАБАТЫВАЮЩИХ ПРЕДПРИЯТИЯХ". Прогрессивная экономика, № 4 (25 квітня 2025): 266–78. https://doi.org/10.54861/27131211_2025_4_266.

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В статье авторами рассматриваются актуальные правила ведения управленческого учета затрат по центрам ответственности на основное производство мясоперерабатывающих предприятиях. Проанализированы методы учета затрат на производство продукции мясных изделий, исследованы аспекты системной организации автоматизированного сводного бухгалтерского управленческого учета, в основе которой лежат детализация и оперативность учета начиная от составления первичных специализированных учетных документов, которые обеспечивают формирование полной и достоверной информации в основном производстве (животноводстве)

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