Išlaidų apskaitos ir produkcijos savikainos kalkuliavimo problemos
Retrospektyvus ir perspektyvus kontekstas
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The stages of production cost calculation in the part of Lithuania administered by Tsarist Russia (1795–1914) and during the First World War, during the interwar period of Lithuania (1918–1940) and the Soviet occupation (1944–1990) and after the restoration of Lithuania's independence (1990–2020) are singled out and analyzed. The importance, features and types of cost classification in calculating the cost of production are described.
