Lialikova Evgenia Evgenievna (PhD, Associate Professor, Finance University under the Government of the Russian Federation)
|
The article deals with the application pozakaznogo calculation method with elements of "just in time" in the engineering industry. Described in detail the stages of the production process. We discuss the system of internal documentation on each of them. Given forms of internal management reporting. The conclusions on the effectiveness of a combination of these methods in practice. Highlighted the positive and negative sides. Present a proposal to improve the application pozakaznogo calculation method with elements of "just in time".
Keywords:Calculation of the cost of production, management accounting, internal workflow, Custom method, "just in time", machine-building industry.
|
|
|
Read the full article …
|
Citation link: Lialikova E. E. Features of the practical application of the methods of calculation and internal documents in engineering industry // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2014. -№11. -С. 20-30 |
|
|