Мисиров К.М. – ТМИ,
доцент, и.ф.н.
The article deals with the place of management accounting in the organization of
the account of material costs in the enterprises of light industry, the methods of
calculation of cost production, based on the characteristics of this sector, and the
relationship of accounting and taxation at the expenditure management.
Keywords: management accounting, expenses from primary activity, material
costs, production costs, methods of calculation.