Features verification of production costs depending on the form of control
Journal Title: Бюллетень науки и практики - Year 2018, Vol 4, Issue 4
Abstract
Currently, the greatest attention of controllers of any services attracts a set of production costs in the light of the validity and effectiveness of their implementation for the long-term operation of companies. The existing forms of control of production costs are similar in the method of inspection but differ in terms of the objectives and the results of inspections, as well as their consequences for the subject of control. The article provides a brief description of the algorithm of cost control by cost elements. The main points that the inspectors should pay attention to are highlighted, the importance of documenting all operations performed, as well as the compliance of these primary and consolidated documents for cost accounting is emphasized. The audit, forensic accounting expertise, audit and tax audit are considered as forms of control. For each of them the purpose, tasks, objects, the departmental subordination of the persons performing check are specified. Types of documents with which results of control procedures are made out, and possible consequences for the checked organizations result.
Authors and Affiliations
T. Fomicheva, A. Stankevich
Keywords
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- EP ID EP483322
- DOI 10.5281/zenodo.1218455
- Views 73
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