Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

11(266) - 2012 March

Optimization of accounting reflection of price adjustment and influence on company’s competiveness

Vol. 11, Iss. 11, MARCH 2012

Available online: 19 March 2012

Subject Heading: Managerial accounting

JEL Classification:

Romanchuk K.V. PhD in Economics, associate professor of department “Accounting”, Zhytomyr State Technological University, Ukraine
kateryna_2004_@mail.ru

Slyvka Ya.V. applicant of department “Accounting”, Zhytomyr State Technological University, Ukraine
iacia@inbox.ru

The examples of price correction are considered in the article and classification of discounts for accounting is offered, the new technique of display of the given and received discounts is developed. Dual influence of application of discounts on competitiveness of the enterprise as a whole is considered.

Keywords: price, discount, accounting, price adjustment, brand

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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