METHODICAL APPROACH TO PROCESS LOSSES ACCOUNTING
Abstract
The notion of process losses in accounting is given. Classification of process losses for the purposes of organization of synthetic and analytical accounting, as well as for forming of analytical information is offered. Requirements for documentation of process losses are considered. Factors that affect the evaluation of process losses in accounting are defined.
About the Author
O. S. Erokhina
Novosibirsk State University of Economics and Management
Russian Federation
senior lecturer, Chair of Accounting, Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
senior lecturer, Chair of Accounting, Novosibirsk State University of Economics and Management, Novosibirsk
References
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Review
For citations:
Erokhina O.S. METHODICAL APPROACH TO PROCESS LOSSES ACCOUNTING. Vestnik NSUEM. 2012;(3):114-120. (In Russ.)
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