PHARMACEUTICAL PRODUCTION: WAYS FOR IMPROVEMENT OF ACCOUNTING ACCOUNTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
The article systematizes the components of pharmaceutical products for accounting objects that are classified into six groups of assets: goods, finished products, raw materials and materials, semi-finished products and components, semi-finished products of own production and tolling raw materials (materials taken and / or transmitted for processing) Each listed accounting object in the pharmaceutical industry includes a list of goods, products, products and substances that belong to a certain type of inventory of the enterprise.
Authors and Affiliations
O. P. Ruba
Keywords
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