COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

Authors

  • O. V. Kalinichenko Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • L. T. Kalinichenko Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2007/18498

Keywords:

financial accounting, management accounting, costs, calculation

Abstract

The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

Author Biographies

O. V. Kalinichenko, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

O. V. Kalinichenko

L. T. Kalinichenko, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

L. T. Kalinichenko

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Published

2007-04-25

How to Cite

Kalinichenko, O. V., & Kalinichenko, L. T. (2007). COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING. Science and Transport Progress, (15), 237–240. https://doi.org/10.15802/stp2007/18498

Issue

No. 15 (2007): ISSUE 15

Section

ECONOMICS AND МANAGEMENT

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