Product costing calculation: lexical identification and semantic analysis of the conceptual apparatus (based on the example of process, job and mixed methods)
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 3, Issue 88
Abstract
Annotation. The purpose of the paper is to conduct the lexical identification and semantic analysis of conceptual formations and terminological constructions which characterize the term "calculating the cost of production" based on process, job and mixed methods. Methodology of research. General (analysis and synthesis, abstraction and comparison, systematization and generalization) and special (semantic analysis) research methods were used. Findings. Semantic analysis of the conceptual apparatus has demonstrated the socio-economic character of the terminological dictionary formation of the accountant. It is presented the translation of the phonemic composition of the Englishlanguage terms according Ukrainian language (calculating the cost of the process or assignments (orders) and a hybrid system for calculating the cost price) or the direct use of the original Englishlanguage conceptual apparatus as a result of the dynamic process of linguistic and scientific-practical diffusion. Practical value. Based on the historical analysis of the emergence and application of terms, we recommend to update the terminological dictionary of the accountant, taking into account the importance of the calculating the cost price for users the semantic capacity and speech convenience, the popularity of the term among a wide range of theorists and practitioners.
Authors and Affiliations
V. Yatsenko
Keywords
Related Articles
- EP ID EP563446
- DOI -
- Views 41
- Downloads 0
The marketing activity management system of coal mining enterprises: clarification of terminology
Purpose. The article is clarified the term content “marketing activity management system coal enterprises” with regard to their functioning in modern conditions of managing and determining the mechanisms which should be...
Forming elements of leadership strategy restaurant business enterprises
Annotation. The purpose of the paper is to identify the key elements for shaping leadership development strategies in the personnel management of restaurant enterprises. In the article substantiates the relevance of the...
The joint-stock company corporate control distribution modeling
Annotation. The purpose of the article is to ground and develop the scientific positions and approaches of the joint-stock company corporate control distribution modeling. The process of corporate control formation and d...
Banking risks and its management
The purpose of the paper is to identify banking risks as socially responsible processes. Bank risk – it is not assumption about the probability of a negative event and its danger. It is the activity of the economic entit...
Compensation package – basis of payment in distribution system
Purpose of the article – the definition of theoretical approaches forming the compensation package as the basis of payment in the distribution system. Methodology of research. The solution of these problems in an article...