"Metodologie di rilevazione analitica”

[Autom. eng. transl.] The chapter is intended to provide useful elements for: • understanding the methodological alternatives for analytical costing and revenue collection; • 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 (erp - Enterprise Resource Planning) to support analytical surveys; • learn the sequence of analytical accounting records of costs and revenues in a single integrated system; • to highlight, in the calculation of the full manufacturing cost of the product, the allocation of indirect manufacturing costs according to the allocation coefficient to preventive or actual values; • determine, in the calculation of product costs at normal or standard values, the variances of indirect manufacturing costs by showing the entries necessary for the accounting closure of the related account; • prepare a statement of the costs of the production obtained and sold; • prepare the analytical accounting profit and loss account; • understand the operating peculiarities of an accounting system with standard values and variances.