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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Autores principales:	N. Ershova, V. Maliaeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	затраты амортизация предприятие фармацевтическая промышленность расходы на производство и освоение новых видов продукции Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/bd88b19a0424408bb7f57ca12ce0bcc9
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id	oai:doaj.org-article:bd88b19a0424408bb7f57ca12ce0bcc9
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spelling	oai:doaj.org-article:bd88b19a0424408bb7f57ca12ce0bcc92021-12-03T07:43:14ZFEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY1816-42772686-8415https://doaj.org/article/bd88b19a0424408bb7f57ca12ce0bcc92016-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/27https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 organizations in the pharmaceutical industry by themselves, often a formal approach increases the likelihood of errors in the cost accounting. The authors propose a list of articles and the structure of indirect costs, taking into account their economic content, place of origin, etc., which will reduce the cost of production and make it more accessible to the end customerN. ErshovaV. MaliaevaPublishing House of the State University of Managementarticleзатратыамортизацияпредприятиефармацевтическая промышленностьрасходы на производство и освоение новых видов продукцииSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 147-154 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	затраты амортизация предприятие фармацевтическая промышленность расходы на производство и освоение новых видов продукции Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	затраты амортизация предприятие фармацевтическая промышленность расходы на производство и освоение новых видов продукции Sociology (General) HM401-1281 Economics as a science HB71-74 N. Ershova V. Maliaeva FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
description	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 organizations in the pharmaceutical industry by themselves, often a formal approach increases the likelihood of errors in the cost accounting. The authors propose a list of articles and the structure of indirect costs, taking into account their economic content, place of origin, etc., which will reduce the cost of production and make it more accessible to the end customer
format	article
author	N. Ershova V. Maliaeva
author_facet	N. Ershova V. Maliaeva
author_sort	N. Ershova
title	FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
title_short	FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
title_full	FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
title_fullStr	FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
title_full_unstemmed	FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY
title_sort	features of accounting and indirect costs sharing in production in the pharmaceutical industry
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/bd88b19a0424408bb7f57ca12ce0bcc9
work_keys_str_mv	AT nershova featuresofaccountingandindirectcostssharinginproductioninthepharmaceuticalindustry AT vmaliaeva featuresofaccountingandindirectcostssharinginproductioninthepharmaceuticalindustry
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FEATURES OF ACCOUNTING AND INDIRECT COSTS SHARING IN PRODUCTION IN THE PHARMACEUTICAL INDUSTRY

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