Методика управленческого учета затрат и калькулирования себестоимости неамортизируемой организационно-технологической оснастки производства продукции промышленного предприятия

Abstract

The article is devoted to the search for scientific and practical solutions aimed at improving the quality of the information and instrumental space of management cost accounting and calculating the cost of not amortised organizational and technological equipment of industrial enterprises. In the course of the conducted research on a number of economic entities of the Nizhny Novgorod region, methods of observation, collection, systematization, classification and reflection in information registers of information relevant to the studied subject area were used; complex managerial, practice-oriented and statistical types of analysis, scientific interpretation of accumulated data using calculations and graphical formalization; the existing theoretical and methodological approaches used in the subject area under study are considered; a methodology for managerial cost accounting and calculating the cost of OTP using analytical accounting registers formed directly in the context of this type of product is proposed. The integrated use of the proposed methodology will improve the quality of awareness of decision makers on production cost management; create institutional conditions for its application in the field of manufacturing products for their own technological needs.