Accounting for the formation of the cost of transport s

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Accounting for the formation of the cost of transport services



Chapter 1. Basic principles of cost accounting in the enterprise

Classification of production costs

Accounting records of production costs

The distribution of materials on the flow direction

The rules for determining the actual cost of materials consumed

The distribution of labor costs and related mandatory payments

The composition of payments to employees included in the cost of goods (works, services)

Dividends are not included in production costs

The calculation of amortized cost of fixed assets

Allocation of expenses on repair of fixed assets

Distribution of the amounts accrued depreciation BCH

The distribution of services in the directions of expenses

Chapter 2: Structure of the basic cost accounting and the order of their inclusion in the cost of services

2.1 Form of the contract of carriage by sea

2.2 Payment of port dues and services

2.3 Fuel and lubricants

2.4 Wages of Seafarers

Chapter 3. Status of analytical accounting and ways to improve cost accounting and the formation of the cost of services

Analytic accounting

The organization of management accounting



Additional information

2014, 26 pages


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