РАЗЛИЧНЫЕ ПОДХОДЫ К РАСПРЕДЕЛЕНИЮ ЗАТРАТ ПРИ УПРАВЛЕНИИ СЕБЕСТОИМОСТЬЮ ВСПОМОГАТЕЛЬНЫХ ПРОИЗВОДСТВ

Abstract

The article discusses issues related to various approaches to the distribution of costs of auxiliary production. In addition to traditional approaches to distribution, based on the direct attribution of costs to the corresponding auxiliary production, more complex situations are considered in which the auxiliary productions under study provide services to the main production, as well as to each other, resulting in cross-provision of services. A matrix and step-by-step approach to allocating the costs of auxiliary production in such a situation is considered. Illustrates the solution of relevant problems using Microsoft Excel.