Le metodologie di rilevazione analitica

[Autom. eng. transl.] The chapter has the following purposes: to understand the methodological alternatives of analytical measurement of costs and revenues; analyze the differences between reference systems of analytical accounting: the income system and the capital system; identify the documents used to support analytical surveys; understand the fundamental characteristics of integrated software systems (Enterprise Resource Planning) to support analytical surveys; learn the sequence of analytical accounting records of costs and revenues in a single integrated system; understand the operating peculiarities of an accounting system with standard values and variances.