Сорокина В.В. Учет затрат и калькулирование себестоимости продукции в соответствии с РСБУ и МСФО на примере ОАО "АВТОВАЗ" / Сорокина В.В., Шапарина С.В. // Финансы и кредит. – 2017. – №12 — <URL:http://elib.fa.ru/art2017/bv291.pdf>.
Period
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Read
|
Print
|
Copy
|
Open
|
Total
|
Year 2018
|
Quarter 1
|
February
|
1
|
0
|
0
|
0
|
1
|
March
|
0
|
0
|
0
|
0
|
0
|
Quarter 2
|
April
|
1
|
0
|
1
|
0
|
2
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
0
|
0
|
0
|
0
|
0
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
Year 2019
|
Quarter 1
|
January
|
0
|
0
|
0
|
0
|
0
|
February
|
0
|
0
|
0
|
0
|
0
|
March
|
0
|
0
|
0
|
0
|
0
|
Quarter 2
|
April
|
0
|
0
|
1
|
0
|
1
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
0
|
0
|
0
|
0
|
0
|
Quarter 4
|
October
|
2
|
0
|
0
|
0
|
2
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
Year 2020
|
Quarter 1
|
January
|
0
|
0
|
0
|
0
|
0
|
February
|
1
|
0
|
1
|
0
|
2
|
March
|
0
|
0
|
1
|
0
|
1
|
Quarter 2
|
April
|
0
|
0
|
0
|
0
|
0
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
1
|
0
|
1
|
0
|
2
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
2021
|
Quarter 1
|
January
|
0
|
0
|
0
|
0
|
0
|
February
|
0
|
0
|
0
|
0
|
0
|
March
|
0
|
0
|
0
|
0
|
0
|
Quarter 2
|
April
|
0
|
0
|
0
|
0
|
0
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
0
|
0
|
0
|
0
|
0
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
Year 2022
|
Quarter 1
|
January
|
1
|
0
|
0
|
0
|
1
|
February
|
0
|
0
|
0
|
0
|
0
|
March
|
0
|
0
|
0
|
0
|
0
|
Quarter 2
|
April
|
0
|
0
|
0
|
0
|
0
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
0
|
0
|
0
|
0
|
0
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
Year 2023
|
Quarter 1
|
January
|
0
|
0
|
0
|
0
|
0
|
February
|
0
|
0
|
0
|
0
|
0
|
March
|
0
|
0
|
0
|
0
|
0
|
Quarter 2
|
April
|
0
|
0
|
0
|
0
|
0
|
May
|
0
|
0
|
0
|
0
|
0
|
June
|
0
|
0
|
0
|
0
|
0
|
Quarter 3
|
July
|
0
|
0
|
0
|
0
|
0
|
August
|
0
|
0
|
0
|
0
|
0
|
September
|
1
|
0
|
0
|
0
|
1
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
November
|
0
|
0
|
0
|
0
|
0
|
December
|
0
|
0
|
0
|
0
|
0
|
Total
|
8
|
0
|
5
|
0
|
13
|