The rationale for selecting the method of calculation of project products coast (works, services)

Abstract

In modern conditions of management it is necessary to develop a number of recommendations on the introduction of management accounting at state-owned enterprises that carry out revenue-generating activities or based on the right of economic management. It is necessary to apply the correct cost-accounting method for the production of products, works, services for a more rational calculation of the cost price. This will allow management personnel to receive timely objective information about their cost price, identify the feasibility of production and sales, justify the assortment, plan profits. The procedure for determining the cost price of the project products (works, services) in the theory and practice of the state enterprise of the Astrakhan region “Kasprybproekt” is investigated in the work. With the existing practice of planning in design organizations, the planned cost price of design and survey works for established cost items is planned in the cost estimate for production by the design organization as a whole and by the types of work: design, survey and others, without subdividing it by orders (projects). According to this, accounting of the actual costs for work in the design organizations is based. The study showed that the state enterprise of the Astrakhan region “Kasprybproyekt” performs different projects with different execution periods; therefore, it is advisable to use one method of calculating the cost price - job (order) costing method, and link it to the responsibility centers depending on the department of the performer. Based on the research of the used method to the cost price calculate of the project products (works, services) in the state enterprise of the Astrakhan region “Kasprybproekt”, it was proposed to use the job (order) costing method that allows to detail all the project costs without distorting the final financial result and optimize the project costs. If the calculation method is correctly determined, the design organization can reduce not only the labor costs, but also the actual project costs in order to increase its profitability.