COMMENTS ON THE PROBLEMS OF METHODOLOGY OF CALCULATION BY REGULATORY COSTS IN THE ACCA MANAGEMENT ACCOUNTING

Authors

  • Merab Jikia Ivane Javakhishvili Tbilisi State University

Keywords:

Factors, Normative cost, Multiplicative model, Chain insertion method, Absolute difference method, Relative difference method, Integral method, Logarithmic method

Abstract

Author Biography

Merab Jikia, Ivane Javakhishvili Tbilisi State University

Department of Accounting and Audit

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Published

28.04.2023

Issue

Vol. 12 No. 2 (2023)

Section

Accounting, Finance, Statistics and Economic informatics

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