PECULIARITIES AND ADVANTAGES OF THE COST CALCULATION METHOD ACCORDING TO THE TYPES OF ACTIVITIES

Authors

  • Merab Jikia Ivane Javakhishvili Tbilisi State University

Keywords:

Cost of production, calculation of production cost, production overhead costs, assignment rate, cost driver, cost pool, level of activity, types of activity

Abstract

Author Biography

Merab Jikia, Ivane Javakhishvili Tbilisi State University

Department of Accounting and Audit

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Published

03.05.2019

Issue

Section

Accounting, Finance, Statistics and Economic informatics