
В статье рассмотрены проблемы и пути совершенствования методов оценки затрат и калькулирования себестоимости продукции овцеводства на примере СПК «Маяк» Малодербетовского района Республики Калмыкия, с учетом международных стандартов МСФО 41 «Сельское хозяйство».
международный стандарт, финансовая отчетность, методы оценки затрат, калькуляция себестоимости продукции
международный стандарт, финансовая отчетность, методы оценки затрат, калькуляция себестоимости продукции
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