ТЕХНОЛОГІЯ ВИРОБНИЦТВА ЯК ВИЗНАЧАЛЬНИЙ ЧИННИК ВИБОРУ МЕТОДУ ОБЛІКУ ВИТРАТ

Abstract

The article is devoted to the analysis of widely used methods of cost accounting. The legal framework governing the implementation of cost accounting in Ukraine is detailed. The analysis of the modern researches devoted to a choice of a method of the account of expenses and calculation of prime cost is presented. The key components of the production cost of manufactured products are detailed. A comparative description of domestic and foreign methods is presented, detailing the advantages and disadvantages of each method. Also, among the advantages of the normative method and the standard-costing method are the following: cost planning, the ability to predict the amount of costs for future periods, timely detection of deviations and finding out the reasons. The out-of-order method is characterized by the exact determination of the cost of each individual unit of manufactured products, which is very informative for management accounting. Direct costing is an accurate analysis of marginal revenue, significant integration of financial and management accounting and provides reporting with operational information on current product profitability. The preliminary method is used for the reasons of simple analytical accounting, ease of distribution of overhead costs between shops, simple and clear information in the account. The ABC method allows you to clearly distribute overhead costs, provides information on the total production cost of products for internal users. The target-cost method helps in cost planning at the stage of project development, assessment of market needs and competitiveness, the possibility of operational cost control, cost optimization, transparency of resource used. The expediency of application of each method depending on technological features of the enterprises and kind of economic activity is investigated. In particular, the mining, processing industries, large-scale production with a complex technological process, agriculture will use the normative method and the standard costing method. For enterprises that have implemented the IFRS the direct costing and ABC method are common. Additionally, companies with differentiated production and a wide range of goods uses such methods as well. For large corporations that manufacture a complex expensive product, such as mechanical engineering, manufacture of electronic devices, technology it is common to use target costing method.