JUSTIFICATION OF APPROACHES TO COST ALLOCATION IN PROJECTS

Abstract

Introduction. The spread of the project approach to the management of economic entities leads to systemic changes in accounting and analytical activities, such as the transformation of the organizational and financial structure, the strengthening of the role of planning and budgeting, the presentation of new requirements for cost accounting and management reporting. At the same time, the entire calculation process in relation to project activities is under significant influence. The article presents an assessment of the application of cost allocation bases for management and support between the phases of the project cycle. Development of an approach to the distribution of management and support costs between the phases of the project cycle, with the identification of the most acceptable distribution bases. Methods. The theoretical basis of the study was the research of domestic scientists in the field of management accounting, including thematic publications in periodicals, monographs. Applied general scientific methods of empirical research (observation and comparison), methods of theoretical research (analysis and synthesis). Results. Based on the research of theoretical developments of domestic scientists, the most common bases for the distribution of indirect costs in accounting practice have been identified. The characteristics and examples of the application of cost allocation bases for the management and support of projects by phases of its cycle are presented. Recommendations on accounting and distribution of indirect costs of the project have been formed. Conclusion. Based on the results of the conducted research, it can be concluded that it is advisable to use such bases for the distribution of indirect project costs (management and support costs) between phases (concept, development, implementation, completion) as: the cost of creating the project result, the time of costs, the time spent on the project phase, the material intensity of the project phase, remuneration for the creation of the result, revenue from the customer, which, together with the recommendations provided for their selection and application, contributes to the development of project management accounting.