Koske M.S., Shlaeva A.V.
BOOKKEEPING AND TAX ASPECTS OF REFLECTION OF TECHNOLOGICAL LOSES. ^{[№ 5 ' 2004]}
The problems of defining and account of technological loses, which appear in the process of goods production in the industry are viewed in the article. By the example of technological loses on the machine building enterprises of Orenburg, used methods of reflection of irrevocable wastes in bookkeeping and tax account are revealed, discussed questions in the methodology of defining and account of technological loses are found and possible variants of its solution are suggested.