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Chapter 8. Theoretical bases of the administrative account



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Chapter 8. Theoretical bases of the administrative account
8.1. The subject and method of the administrative account
 


291 
8.2. Independent and integrated methods of organization of the administrative account
 
8.3. The show of economic operations on accounts of the administrative and financial 
accounting
 
8.4. Classification of expenses account and calculation of the cost price of production
 
8.5. Chartered method of the account of expenses and calculationof the cost price of 
production 
 
8.6. Normative method of the account of expenses and calculation of the cost price of 
production
 
8.7. Process method of the account of expenses and calculation of the cost price of production
 
8.8. Account of expenses and calculation of the cost price of production by Sandart costs 
system
 
8.9. Account of expenses and calculation of the cost price of production by Direct costs 
system 
Chapter 9. Budgeting and control of expenses
9.1. Planning of the system of administrative account 
9.2. Planning manufacture and maintenance management of the information 
9.3. Analysis make-out of manufacture and acceptance of the administrative decisions 
9.4. Planning manufacture volume and assortment of sale 
9.5. Acceptance of the decisions by formation of the price 
9.6. Formation transfer price and segmental report 
9.7. Tasks and steps of preparing of the reporting system by segments of the enterprises 
Chapter 10. The account of realization of production (labour and services)
10.1. Organization and tasks of the account of realization of production (labour and services), 
estimation of final production 
10.2. Documentation of shipments and realizations of final production 
10.3. Synthetic account of release of final production and itsaccount in warehouses 
10.4. Synthetic and analytical account of shipped and realized production 
10.5. Account of expenses by realization of production 

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