
The article discusses the specifics of the account 0 109 00 000 and accounting for the cost of manufacturing finished products. The features and principles of cost accounting in production are highlighted. Options for closing the account 109 are being considered. The expense groups of account 109 are being studied in detail. The accounting entries used for account 109 are given.
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| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
