ACCOUNTING AND EVALUATION OF WORK IN PROGRESS IN CROP PRODUCTION
Authors:
Type:
Monographie
ISBN:
978-5-16-015519-7
ISBN-online:
978-5-16-107954-6
Status:
In work
Language:
Russian
Quantity of pages:
172
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The monograph presents the results of the study of complex theoretical issues of evaluation of work in progress in crop production, which is the basis for the formation of information necessary for management decisions by various users of reporting information. The concepts of finished products, semi-finished products and work in progress in accordance with the features of the technological process in agricultural organizations specializing in crop production are disclosed. A fundamentally new approach to the assessment of work in progress is presented, based on the account of risks of agricultural organizations and the multidimensionality of assessment as a cost characteristic of accounting objects. For students and teachers, as well as all those interested in the problems of agricultural Economics.
The monograph presents the results of the study of complex theoretical issues of evaluation of work in progress in crop production, which is the basis for the formation of information necessary for management decisions by various users of reporting information. The concepts of finished products, semi-finished products and work in progress in accordance with the features of the technological process in agricultural organizations specializing in crop production are disclosed. A fundamentally new approach to the assessment of work in progress is presented, based on the account of risks of agricultural organizations and the multidimensionality of assessment as a cost characteristic of accounting objects. For students and teachers, as well as all those interested in the problems of agricultural Economics.
