THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.18110114Abstract
The scientific article presents the issues of accounting for costs currently carried out in pharmaceutical
enterprises, including the accounting of costs related to sales processes. Also, the scientific and practical issues of
reflecting information on sales costs in accounting reports at enterprises of this sector are studied, and a new form of
accounting reporting is recommended, which will have managerial significance and fully meet the needs of external and
internal investors.
Keywords
pharmaceutical enterprises, sales process accounting, cost accounting, management reporting, financial reporting, international financial reporting standardsReferences
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