Конфиденциальность учета финансовых затрат на производство

Abstract

The summary. Normative methods of planning and economic activities stimulation including get a normative method of the account of financial expenses for manufacture and cost prices calculation are getting more importance at the moment. Use of this method allows to organize management of expenses on deviations. The operative information on deviations opens huge possibilities and advantages of management. It automatically fixes attention of operating member to the negative phenomena and signals about necessity of revealing of their reasons and acceptance of corresponding financial, economic and administrative decisions on their elimination, timely adjustment of process of manufacture. Theoretical basis ofa normative method of the account of expenses for manufacture and cost prices calculation production is the general scientific approach which is based on principles of maintenance of maximum efficiency ofactivity ofthe organization on management by expenses.The introduction ofa normative method is an actual problem because many enterprises are lacks of use material and a manpower, in the manufacture organization, rationing at the moment.

Keywords

• normative planning methods
• normative method of the account of financial expenses
• cost price calculation
• expenses on deviations management
• manufacturing process management (mpm
• ) theoretical basis of a normative method
• manufacturing expense accounts
• the normative method