On approval of Methodical directions regarding accounting of funds: Order of the RF Ministry of finances dated 13.10.2003 # 91n (revision as of 24.12.2010) (Registered in the RF Ministry of finances on 21.11.2003 # 5252) // Bulletin of regulatory enactments of the federal executive authorities. <...> On approval of the Concept of development of accounting and reporting in the Russian Federation at the average prospects: Order of the RF ministry of finances dated 01.07.2004 # 180 // Accounting. <...> On introduction of the International standards of financial reporting and Clarifications of the International standards of financial reporting in the Russian Federation: Order of the RF Ministry of finances dated 25.11.2011 # 160n (revision as of 18.07.2012) (Registered in the RF Ministry of justice on 05.12.2011 # 22501) // Russian newspaper. <...> On consumers’ cooperation (consumers’ societies, their associations) in the Russian Federation: Law of the RF dated 19.06.1992 # 3085-1 (revision as of 23.04.2012) // Bulletin SND and VS RF. <...> Concept of accounting in the market economy of Russia (approved by Methodical Council for accounting at the RF Ministry of finances, Presidential committee IPB RF 29.12.1997) // Financial newspaper. <...> Удк 657.1 ББк 65.52 Zekin roman Evgenyevitch, post-graduate student of the department of economic analysis and finances of Volgograd state agrarian university, Volgograd, e-mail: zeroman@yandex.ru Зекин Роман Евгеньевич, аспирант кафедры экономического анализа и финансов Волгоградского государственного аграрного университета, г. Волгоград, e-mail: zeroman@yandex.ru ОПРЕдЕЛЕНиЕ ПЛАНОВОй и ФАкТиЧЕСкОй СЕБЕСТОиМОСТи МАТЕРиАЛЬНЫХ ЗАПАСОВ В УПРАВЛЕНЧЕСкОМ УЧЕТЕ dEtErMINatIoN of thE PLaNNEd aNd aCtUaL CoSt PrICE of MatErIaL INVENtorIES IN thE MaNaGEMENt aCCoUNtING Себестоимость материальных запасов в управленческом учете помимо фактурной стоимости приобретения аккумулирует затраты всех <...>