Publication: Формирование операционной прибыли при использовании методов директ- и абзорпшен-костинг
Date
Authors
Примакова, Марина
Лилина, Екатерина
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ПРИМАКОВА, Марина, ЛИЛИНА, Екатерина. Формирование операционной прибыли при использовании методов директ- и абзорпшен-костинг. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 316-320. ISBN 978-9975-75-895-6.
In this article, a comparative analysis of the formation of operating profit in the organization by using the methods of direct and abzorpshen-costing under different conditions of production and sales of products in order to identify the optimal. JEL: М 41
In this article, a comparative analysis of the formation of operating profit in the organization by using the methods of direct and abzorpshen-costing under different conditions of production and sales of products in order to identify the optimal. JEL: М 41
Keywords
financial accounting, management accounting, direct-costing, abzorpshen-costing, operating profit, marginal revenue, gross profit (gross margin), cost