The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

The article covers the key issues of organizational and methodological provisions for cost accounting at sugar … industrial enterprises. The author has pointed general problems of the cost accounting requiring scientific solution. In … particular, these are: interpretation of 'cost' accounting category, lack of the single cost classification, existence of …