Accounting for changes in the norms of expenditure of material resources in the flow of value creation by an industrial enterprise

Abstract

Accounting for changes in the norms of material resources is a complex and urgent problem due to the systematic increase in their frequency and direction. The management's request for a systematic presentation of data on these changes, which is adequately reflected in the management information space of an economic entity in the industrial sphere, is updated. The article offers an improved method of structuring and maintaining accounting registers of standardized material resources and their reflection, taking into account changes in the process of forming the cost of products (services, goods) according to the standards.