Distinctive features of cost accounting in primary and auxiliary production costs

Authors

  • Gennadij Korablev Russian State Agrarian University - Moscow Timiryazev Agricultural Academy
  • Juliana Deitch Russian State Agrarian University - Moscow Timiryazev Agricultural

Keywords:

auxiliary production, cost of production, general production expenses, basic production

Abstract

In the article features of accounting of expenses of auxiliary production are revealed. The relevance of the chosen subject is caused by the fact that auxiliary productions serve the main production, providing it with water, the electric power, transport, etc. Besides, the article considers the reflection order in accounting of operations of auxiliary production and also allocation of costs between the main and auxiliary production is considered.

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Published

2018-03-31

Issue

No. 1 (2018): Journal "U". Economy. Management. Finance. 1/2018

Section

Practice-Oriented Papers in Economics and Management

How to Cite

Distinctive features of cost accounting in primary and auxiliary production costs. (2018). "Journal "U". Economy. Management. Finance.", 1, 62-69. https://portal-u.ru/index.php/journal/article/view/128