FEATURES OF EXPENDITURE ACCOUNTING AND CALCULATION OF FURNITURE INDUSTRY PRODUCTION PRIME COST
Grinenko Valeriya Alekseevna, Grishina Ol'ga Valentinovna, Igonina Svetlana Anatol'evna
Lobachevsky State University of Nizhni Novgorod
Abstract. The article considers the field specific features of expenditure accounting and calculation of finished products prime cost in relation to the furniture industry. In view of slowdown in the growth rate of the furniture industry market, it is necessary to look for ways to increase production efficiency in order to strengthen competitiveness. The authors have formulated the recommendations on introduction of the most promising methods for calculating the prime cost of furniture products.
Key words and phrases: учет затрат, калькулирование себестоимости, методы учета и калькулирования затрат, позаказный метод, затраты, себестоимость продукции, expenditure accounting, calculation of prime cost, methods of expenditure accounting and calculation, job-order system, expenditure, prime cost of production
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