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ÑÒÀÒÜß ÊÀËÜÊÓËßÖÈÈ

- îïðåäåëåííûé âèä çàòðàò, îáðàçóþùèõ ñåáåñòîèìîñòü. Ïåðå÷åíü êàëüêóëÿöèîííûõ ñòàòåé óñòàíàâëèâàåòñÿ ðóêîâîäèòåëåì ïðåäïðèÿòèÿ èëè ãëàâíûì áóõãàëòåðîì â çàâèñèìîñòè îò îñîáåííîñòåé ïðîèçâîäñòâåííîãî ïðîöåññà.
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