Accounting of work-in-progress at the enterprises of nickel and cobalt industry

Abstract

In the light of the decisions of the September (1965) Plenum of the Central Committee of the CPSU, the establishment of the optimal level of current assets both for the industry as a whole and for individual enterprises of the nickel-cobalt industry is of great importance.In turn, this necessitates the correct determination of the true values of individual categories of current assets, the evaluation of the existing methodology of their accounting and the impact of accounting errors on the economic performance of enterprises.This article is limited to the consideration of these issues by the example of the following.

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