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
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