List of publications on a keyword: «давальческое сырье»
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Tolling v sel'skom khoziaistve: poriadok oformleniia i uchet
Book Chapter
Law and economic development: current issues- Authors:
- Liubov I. Soldatova, Iuliia I. Shmidt
- Work direction:
- Глава 9
- Abstract:
- Tolling is quite often used in agriculture, it allows agricultural organizations to receive additional income and optimize their production processes [3, p. 42]. The chapter talks about the essence of tolling operations, documentation and their accounting. There is a problem of documenting and accounting for these operations at the enterprises that carry out tolling. The purpose of this research is to study the methodology of tolling relations and organization of their accounting. For tolling to work effectively, it is necessary to build the scheme of tolling operations correctly, and the big role is given to the accounting of this section. The methods of research were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the research was the methodology of registration and accounting of tolling operations, illustrated by model examples.
- Keywords:
- accounting, agriculture, production, tolling, tolling raw materials, contract, processing, realization