Th is article discusses the organization, accounting and cost management of a manufacturing enterprise. To do this, the relationship between accounting accounts and cost centers, items and elements is shown. Particular attention is paid to the compilation of the consolidated calculation and the consolidated budget, as well as the construction of the balance of commodity output.
accounting and management accounting of costs, cost accounting and cost center accounts, organizational structure of management and technological chain, items and elements, balance of commodity output, full cost price, summary costing and consolidated budget
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