IMPROVEMENT OF COST ACCOUNTING AT LIGHT INDUSTRY ENTERPRISES BASED ON INTERNATIONAL STANDARDS
Keywords:
cost accounting, international standards,, IFRS,, light industry, managerial decisions,, standard costs.Abstract
this article thoroughly analyzes theoretical and practical aspects of improving the cost accounting system
in light industry enterprises based on International Financial Reporting Standards (IFRS). The research demonstrates
that implementing international standards significantly enhances cost accuracy, calculation speed, and the
effectiveness of managerial decisions. Empirical analysis indicated considerable reductions in production costs
among enterprises that adopted international standards.
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