FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY

The article describes particular qualities into the method of cost accounting of production in the pharmaceutical industry, sub-sector production of antibiotics and fluids in liquid form. Due to the fact that the range of calculation of cost items for management purposes is determined by the organiz...

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Détails bibliographiques
Auteurs principaux: N. Ershova, V. Maliaeva
Format: article
Langue:RU
Publié: Publishing House of the State University of Management 2016
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Accès en ligne:https://doaj.org/article/bd88b19a0424408bb7f57ca12ce0bcc9
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