УПРАВЛЕНЧЕСКИЙ УЧЕТ ТРАНСАКЦИОННЫХ ИЗДЕРЖЕК

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Лабынцев, Николай Тихонович;
(2015)
  • Publisher: Житомирський державний технологічний університет
  • Journal: Problems of Theory and Methodology of Accounting, Control and Analysis (issn: 1994-1749, eissn: 1994-1749)
  • Publisher copyright policies & self-archiving
  • Subject: management accounting; transactional cost accounting; transactions; types of transaction costs; forms of primary documents for cost accounting | управленческий учет; трансакционный учет затрат; трансакции; виды трансакционных издержек; формы первичных документов для учета издержек

Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the... View more
  • References (1)

    1. Федеральный закон “О Бухгалтерском учете” от 21.11.1996 N 129-ФЗ.

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