Основы бухгалтерского учета. ФГОС 2018. Анастасия Александровна Стрельцова
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СКАЧАТЬ норм, на основании которых сформирована плановая калькуляция, – в начале года и ниже – в конце года);

      – отчетные калькуляции формируются уже после совершения хозяйственных процессов. Данный вид калькуляции имеет своей целью исчисление фактической (реальной) себестоимости готовой продукции, выполненных работ и оказанных услуг (в фактическую себестоимость произведенной продукции включают также и непланируемые непроизводительные расходы).

      Конец ознакомительного фрагмента.

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