Economic Bulletin of the National Mining University


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Article

Issue:2013 №3 (43)
Section:Industrial economics
UDK:657.471:621.774
Article language:Ukrainian
Pages:93-100
Title:Accounting policy as a constituent part of expenditure management system
Author:Toporkova O. A.
Annotation:The accounting policy is considered as a set of alternative accounting decisions provided to the economic subject by existing legislation. The order of accounting policy formation is presented in accordance with the technological peculiarities of a pipe plant. It is established that the accounting policy makes the information base for management decisions. 
Keywords:Accounting policy, Pipe enterprise, The costs, Accounting object, Expenditure management system
File of the article:EV20133_093-100.pdf
Abstract:EV20133_093-100en.pdf