THE SPECIFICITIES OF ACCOUNTING FOR COSTUMES AND SCENERY IN A COMMERCIAL THEATER

Author(s): Tatarov K.Yu.

Rubric: Economy

DOI: 10.21777/2587-554X-2022-3-32-39

Release: 2022-3 (42)

Pages: 32-39

Keywords: commercial theater, private theater, theatrical business, fixed assets, performance, entreprise, sponsor, patron of the arts

Annotation: Commercial (private) theaters today have become an inseparable component of the theatrical system. The main differences between the commercial theater and the state theater are the conduct of self-supporting activities, the lack of budget financing and the need to maintain accounting according to the rules of the non-state sector. The issues of accounting for theatrical costumes and scenery in the light of the specifics of theatrical activity raise many questions. The article presents algorithms for calculating the estimated period of operation of costumes and scenery, the rules for their accounting, and ways to optimize accounting in this direction. The comparative analysis presents the features of accounting and management accounting of theatrical activity. The possibilities and goals of management accounting in the theatrical organization are disclosed.

Bibliography: Tatarov K.Yu. THE SPECIFICITIES OF ACCOUNTING FOR COSTUMES AND SCENERY IN A COMMERCIAL THEATER // Economics and Management. – 2022. – № 3 (42). – С. 32-39. doi: 10.21777/2587-554X-2022-3-32-39