Methodological aspects of accounting production cost of public sector entities
DOI:
https://doi.org/10.15587/2313-8416.2015.50651Keywords:
public sector entity, costs, production costs, type of activity, general production costsAbstract
The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(S)APS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment) is marked. The composition of production costs is defined
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