Approaches to uniformity in accounting for industrial enterprises.
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Approaches to uniformity in accounting for industrial enterprises.

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Published .
Written in English


  • Accounting.,
  • Corporations -- Accounting.

Book details:

Edition Notes

Other titlesAccounting for industrial enterprises.
The Physical Object
Paginationii, 212 l. ;
Number of Pages212
ID Numbers
Open LibraryOL17643930M

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  The main accounting subjects that stemmed from the original uniform accounting systems developed on "departmental" basis, and materialized as Industrial Accounting, Agricultural Accounting, Commercial Accounting, Bank Accounting, Capital Construction Accounting, etc. T h e s e s u b j e c t s c o n f i n e d the learner's knowledge to a narrow Cited by: 6. Abstract. The goal of the article lies in formation of a paradigm (sample) of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical : Tkachenko Sergіy A. Given the intensive application of Enterprise Resource Planning Systems (ERP), the focus of this study was to assess the ERP influence on management accounting of industrial enterprises. On the ground of the conducted research, based on the stated goals and objectives, the model of calculating the operating profit of industrial enterprises, which is based on economic and mathematical dependencies, and takes into account the problem of optimal distribution of production resources in the system of operational management has been improved.

Accounting theory may mean purely speculative interpretations or empirical explanations of events for economic decisions. Accounting theory is defined as a cohesive set of conceptual, hypothetical and pragmatic proposition explaining and guiding the accountant's actions in . Methods of Costing – In Manufacturing Organisations: Specific Order Costing and Operations Costing. In manufacturing organisations, the principles of cost accumulation and their identification with products are more clear and visible and therefore the principles used by a manufacturing enterprise is often used by other organisations also for accumulating costs.   There are two conventional costing approaches used in manufacturing, namely process and job order costing. Process costing method analyzes the net cost of a manufacturing process. Since most manufacturing processes involve more than one step, calculation is made for each step to arrive at a unit cost average for the entire production system.   The Uniform Accounting Systems for Industrial Enterprises (UAS), formulated by the Ministry of Finance of the PRC, are the mandatory and all-inclusive accounting rules for state-owned enterprises across the country.3 Unfortunately, many inconsistencies existed in the detailed rules or procedures laid out in the UAS due to a lack of basic accounting principles and sound conceptual .

Due to the special circumstances, China has a dual approach which retained a uniform accounting system in the Accounting System for Business Enterprises (ASBE) while also developing accounting standards based on IFRS. Enterprises have no judgment at all on how to account for particular transactions or events according to the uniform system.   Abstract. Construction of production accounting at industrial enterprises in a market economy pays close attention, since the amount of profit received from final products sale directly depends on proper organization of cost accounting and production costs calculation. tional approaches to enhance pro-ductivity, or developing new techniques to expand sales. Public policies or attitudes which constrain creativity, competition, risk-taking and adequate returns to investment are inimical to innovative behaviour by smaller enterprises. There is a subset of high-growth small firms which are exceptional innovators. management information system, financial and management accounting, budget planning and control, and accounts receivables etc. For maximising the returns from investment and to minimise the cost of finance, the firms has to take portfolio decision based on analytical skills required for this purpose. Since the firm has to raise funds from different.