Kamdin Aleksey Nikolaevich, lecturer at the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University
Emelina Karina Yuryevna, student of the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University
This article is devoted to the consideration of various options for evaluating finished products at an industrial enterprise. For quick and effective accounting and control of the results of the main activities of an economic entity, each organization, represented by its senior employees, specifies the accounting rules in the accounting policy and, in particular, the name and essence of methods for accounting for finished products. The variability of these issues is presented in the regulations and recommendations of the Ministry of Finance of the Russian Federation.
KEYWORDS: finished products, production output, actual production cost, standard (planned) cost price.
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