IMPROVING THE CALCULATION OF PRODUCT COSTS AND ITS INTERNAL AUDIT IN THE CHEMICAL INDUSTRY
Keywords:
paper production enterprises, analytical data, production cost audit, analysis of production costs, audit of financial statements.Abstract
Compilation of analytical tables is one of the important elements in the methodology of economic activity analysis. This process requires knowledge of the essence of the phenomenon being studied, the methodology of its analysis, and the rules of tabulation. In practice, there are three types of tables: simple, group and mixed. Simple tables list the event units to be described. In the group tables, the data of individual units of the studied complex are combined into groups according to one important sign. In a mixed table, data is divided into groups and groups by several characters. The appearance of the analytical table consists of a common name, order number, horizontal row and vertical column systems. It is known that each table has its own owner and section. The possessive sentence expresses what is going on, the content of the indicators. And the cross-section shows the indicator by which it is characterized.
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