Abstract
The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This system involves the economically justified identification and subsequent systematization of indirect costs in the accounting information space and production management of an economic entity in the real sector of the transformation economy. The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. Also, it helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company. The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition. The author considered in detail the existing approaches to the identification of indirect production costs and the model of their inclusion in the cost price. The implementation of the proposed methodology is aimed at ensuring greater efficiency of the accounting and calculation process and awareness of management decision-makers. The study results can be used by practical and scientific workers, state bodies staff in improving regulatory documents.
Highlights
Abs t r a ct The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs
The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. It helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company
The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition
Summary
А НН О ТА ЦИ Я Статья посвящена вопросам совершенствования группировки и перегруппировки косвенных затрат промышленных предприятий, а также их отнесения на себестоимость продукции (работ, услуг). Цель исследования — разработка методики, позволяющей снизить трудовые издержки и повысить качество процесса и результата формирования себестоимости продукции промышленного предприятия, совершенствование информационной базы принятия управленческих решений и экономических стратегий развития организации. Фундаментом теоретико-методологической базы исследования явилось применение структурного классифицирования затрат на основе дихотомических отношений, наблюдений, верификации, семантического и многофакторного видов экономического анализа, графической формализации, декомпозиции. Подробно рассмотрены существующие подходы к идентификации производственных затрат в качестве косвенных и модели их включения в себестоимость. Ключевые слова: косвенные затраты; прямые затраты; учетно-калькуляционный процесс; себестоимость продукции; классифицирование затрат; распределение косвенных затрат. Е. Методика структурного классифицирования и распределения общецеховых затрат на себестоимость продукции промышленного предприятия.
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