FORMATION OF COST SUBJECTS OF HOUSING AND COMMUNAL SERVICES FROM THE POINT INDIRECT COSTS
Abstract
In connection with specifics of activity of subjects of housing and communal services of the most actual the problem of completeness and expediency of inclusion of indirect expenses in prime cost of the rendered types of service is represented. The tools of distriution of indirect (laid on) expenses focused on objectivity of an expensive assessment of technological process and competency of reference on a concrete type of the provided services are shown in article.
About the Authors
S. A. Gorodkova
Siberian University of Consumer Cooperation – Transbaikal Entrepreneurship Institute
Russian Federation
Doctor of Economics, Professor of Economics
Russian Federation
Doctor of Economics, Professor of Economics
E. A. Kibireva
Transbaikal State University
Russian Federation
Associated professor
Russian Federation
Associated professor
References
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4. Metodika planirovanija, ucheta i kal’kulirovanija sebestoimosti uslug zhilishhnokommunal’nogo hozjajstva, utv. Postanovleniem Gosstroja Rossii ot 23.02.1999. № 9.
Review
For citations:
Gorodkova S.A., Kibireva E.A. FORMATION OF COST SUBJECTS OF HOUSING AND COMMUNAL SERVICES FROM THE POINT INDIRECT COSTS. Vestnik NSUEM. 2015;(3):92-97. (In Russ.)
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