Методические указания для практических занятий по управленческому учету. Нелюбова Н.Н - 3 стр.

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ÑÎÄÅÐÆÀÍÈÅ
Òåìà 1. ÎÑÍÎÂÍÛÅ ÏÎÍßÒÈß È ÒÅÐÌÈÍÛ
ÓÏÐÀÂËÅÍ×ÅÑÊÎÃÎ Ó×ÅÒÀ.
ÊËÀÑÑÈÔÈÊÀÖÈß È ÏÎÂÅÄÅÍÈÅ ÇÀÒÐÀÒ ...... 4
Âîïðîñû äëÿ ñàìîïðîâåðêè ........................................................ 4
Çàäà÷à ........................................................................................... 6
Òåìà 2. ÎÑÍÎÂÍÛÅ ÏÎËÎÆÅÍÈß ÂÇÀÈÌÎÑÂßÇÈ
“ÇÀÒÐÀÒÛ — ÎÁÚÅÌ — ÏÐÈÁÛËÜ” ...................... 8
Âîïðîñû äëÿ ñàìîïðîâåðêè ........................................................ 8
Çàäà÷à ........................................................................................... 9
Òåìà 3. ÑÈÑÒÅÌÛ Ó×ÅÒÀ ÇÀÒÐÀÒ È ÊÀËÜÊÓËÈÐÎÂÀ-
ÍÈÅ ÑÅÁÅÑÒÎÈÌÎÑÒÈ ÏÐÎÄÓÊÖÈÈ .............. 11
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 11
Çàäà÷à ......................................................................................... 13
Òåìà 4. Ó×ÅÒ ÍÎÐÌÀÒÈÂÍÛÕ ÇÀÒÐÀÒ È ÀÍÀËÈÇ
ÎÒÊËÎÍÅÍÈÉ .......................................................... 18
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 18
Çàäà÷à ......................................................................................... 21
Òåìà 5. ÀÍÀËÈÇ È ÏÐÈÍßÒÈÅ ÊÐÀÒÊÎÑÐÎ×ÍÛÕ
ÓÏÐÀÂËÅÍ×ÅÑÊÈÕ ÐÅØÅÍÈÉ ........................... 22
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 22
Çàäà÷è ......................................................................................... 24
Ëèòåðàòóðà.................................................................................. 26
                                ÑÎÄÅÐÆÀÍÈÅ
Òåìà 1. ÎÑÍÎÂÍÛÅ ÏÎÍßÒÈß È ÒÅÐÌÈÍÛ
         ÓÏÐÀÂËÅÍ×ÅÑÊÎÃÎ Ó×ÅÒÀ.
         ÊËÀÑÑÈÔÈÊÀÖÈß È ÏÎÂÅÄÅÍÈÅ ÇÀÒÐÀÒ ...... 4
Âîïðîñû äëÿ ñàìîïðîâåðêè ........................................................ 4
Çàäà÷à ........................................................................................... 6
Òåìà 2. ÎÑÍÎÂÍÛÅ ÏÎËÎÆÅÍÈß ÂÇÀÈÌÎÑÂßÇÈ
         “ÇÀÒÐÀÒÛ — ÎÁÚÅÌ — ÏÐÈÁÛËÜ” ...................... 8
Âîïðîñû äëÿ ñàìîïðîâåðêè ........................................................ 8
Çàäà÷à ........................................................................................... 9
Òåìà 3. ÑÈÑÒÅÌÛ Ó×ÅÒÀ ÇÀÒÐÀÒ È ÊÀËÜÊÓËÈÐÎÂÀ-
         ÍÈÅ ÑÅÁÅÑÒÎÈÌÎÑÒÈ ÏÐÎÄÓÊÖÈÈ .............. 11
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 11
Çàäà÷à ......................................................................................... 13
Òåìà 4. Ó×ÅÒ ÍÎÐÌÀÒÈÂÍÛÕ ÇÀÒÐÀÒ È ÀÍÀËÈÇ
         ÎÒÊËÎÍÅÍÈÉ .......................................................... 18
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 18
Çàäà÷à ......................................................................................... 21
Òåìà 5. ÀÍÀËÈÇ È ÏÐÈÍßÒÈÅ ÊÐÀÒÊÎÑÐÎ×ÍÛÕ
         ÓÏÐÀÂËÅÍ×ÅÑÊÈÕ ÐÅØÅÍÈÉ ........................... 22
Âîïðîñû äëÿ ñàìîïðîâåðêè ...................................................... 22
Çàäà÷è ......................................................................................... 24
Ëèòåðàòóðà .................................................................................. 26

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