System approach to the formation and recording non-production costs in accounting

Economic Annals-XXI: Volume 123, Issue 11-12(1), Pages: 90-92

Citation information:
Kozachenko, A. Y. (2012). System approach to the formation and recording non-production costs in accounting. Economic Annals-XXI, 11-12(1), 90-92. https://ea21journal.world/index.php/ea-v123-28/


A. Y. Kozachenko
anyasalnikova@ukr.net

System approach to the formation and recording non-production costs in accounting

Abstract. The paper investigates the influence of the place and role of non-production costs in the accounting system. The impact of non-operating expenses in the formation of information management and financial accounting is defined.

Keywords: Non-Productive Expenditures; Accounting; Accounts