The existing practice of accounting unproductive expenditures and losses is mainly focused only on the production stage of the company’s operation, while losses arising in the process of procurement and sale of finished goods are not subject to identification, monitoring and analysis, which reduces the possibilities of their reduction and prevention. The article considers the ways for improving the accounting of unproductive expenditures and losses based on their clear and systematic presentation in the accounting by types, processes, causes and culprits.
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