Open AccessAccounting for changes in the norms of expenditure of material resources in the flow of value creation by an industrial enterprise
Author(s) -
Igor' Mizikovskiy
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-4-136-140
Subject(s) - structuring , accounting , reflection (computer programming) , space (punctuation) , business , process (computing) , value (mathematics) , cost accounting , presentation (obstetrics) , management accounting , industrial organization , computer science , finance , medicine , radiology , programming language , operating system , machine learning
Accounting for changes in the norms of material resources is a complex and urgent problem due to the systematic increase in their frequency and direction. The management's request for a systematic presentation of data on these changes, which is adequately reflected in the management information space of an economic entity in the industrial sphere, is updated. The article offers an improved method of structuring and maintaining accounting registers of standardized material resources and their reflection, taking into account changes in the process of forming the cost of products (services, goods) according to the standards.