Expense Account Research Articles

ACCOUNTING ORGANIZATION AND ALLOCATION OF PRODUCTION COSTS OF METALLURGICAL ENTERPRISE

The article considers basic principles and normative legal regulation for the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs. It is established that the organization of management (internal) accounting in the whole, including general production costs is not regulated or governed by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on the organization of accounting and accounting policy. It is proved that the components of accounting cost policy are: methods of calculating manufacturing cost of production, works, services; list and composition of articles of calculation of manufacturing cost of production (works, services); list and composition of variable and fixed overhead costs; bases of distribution of production variables and distributed fixed costs. Different approaches to the choice of the system of calculation of production cost of production are noted. It is proved that the main factor in the choice of the calculation system is the industry peculiarities. The expediency of using the process (preliminary) method of calculating production costs is confirmed. The algorithm for calculating the cost of balls (hire) has been determined. The estimation of general expenses in the system of accounts of accounting at the metallurgical enterprise is estimated. Accounting violations have been established in terms of generating overhead costs and production costs. Effective methods of improvement behind accounting of overall costs of the metallurgical enterprise are offered.To evaluate the current regulatory approaches to the organization of managerial (domestic) accounting in Ukraine, to present the features of forming accounting information on costs at metallurgical enterprises, to develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs of metallurgical enterprises.The peculiarities of the organization of accounting of expenses including general expenses and display in the system of accounts and in the registers of accounting are established; analysis of the current methodology of organization of cost accounting at the metallurgical enterprise; an algorithm for calculating the cost of rolling a ball is presented; improvement for the organization of accounting of general expenses for the purpose of adherence to uniform methodological approaches to keeping accounting expenses is offered.Key words: management accounting; costs; cost of rental; manufactuing cost of production; procedural (preliminary) method; accounting registers

ВПЛИВ ЧИННИКІВ НА МОДИФІКАЦІЇ В СИСТЕМІ ОБЛІКУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ОСНОВНОЇ ДІЯЛЬНОСТІ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ

A retrospective of the origin and interpretation of the economic essence of profit is examined. The substantiation of profit by representatives of various schools of political economy is covered. It is established that the beginning of in-depth scientific substantiation of profit is characteristic of the times of mercantilism. The research of representatives of classical political economy in the identification of profit is considered important. The subject of their attention was wealth and forms of its growth in order to meet social needs.Theories of profit determination are identified. The main positions on the definition of profit are outlined by such theories as: compensatory, functional, factor, labor and psychological. The identification of profit in the current accounting standards is investigated. The peculiarities of construction are highlighted and their influence on key modifications in the system of accounting of incomes, expenses and financial results of activity of construction enterprises is outlined. Among the main features of construction are the following: duration of construction; real estate of construction products under the condition of constant movement of means and objects of labor; execution of construction works in the open area; the complexity of relationships and the diversity of participants in the construction process; territorial branching of construction objects. The components of accounting policy that affect the accounting of financial results of the main activities of construction companies are studied. Peculiarities of gross debt accounting in construction are considered.It is determined that the accounting of gross debts is also an important issue today. The informational reflection of incomes, expenses, financial results of the basic activity of the construction enterprises in the financial and statistical reporting is presented. Modifications in the system of accounting for financial results of activities in the field of construction are an open discussion area of research.

БУХГАЛТЕРСЬКИЙ ОБЛІК ТА УПРАВЛІННЯ ЗАГАЛЬНОВИРОБНИЧИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

БУХГАЛТЕРСЬКИЙ ОБЛІК ТА УПРАВЛІННЯ ЗАГАЛЬНОВИРОБНИЧИМИ ВИТРАТАМИ ПІДПРИЄМСТВА

Автоматизований комплекс моніторингу енергоносіїв на Дніпровському коксохімічному заводі

Digital integrated monitoring of all types of energy sources with the use of expert systems for the analysis of their mutual correlations and forecasting provides in the large industrial enterprise efficient use of energy resources, identification of the main sources of losses, reduction of overconsumption, optimization of the distribution of purchased and manufactured energy sources. However, the introduction of such systems is constrained by the relatively high cost of specialized cost calculators, technical means for creating branched data networks and the lack of efficient algorithms for expert analysis of material and energy flows. The paper presents data on the innovative project of the energy monitoring system, features of its software and technical implementation. The principles and an example of construction of a system of monitoring of energy flows are considered. The system is intended for control of parameters and technical accounting of expenses of various energy carriers, including, gases, compressed air, liquids, steam, electricity.

Mosque-Based Accounting Training for Youth Mosque in Bedahan Sawangan Village, Depok

Bedahan Village is one of the villages in the Sawangan sub-district of Depok where the religious atmosphere (Islam) is very thick. This shows that the undisturbed villages are predominantly Muslim. Bedahan Village has eight mosques. Based on information from the BKPM (Mosque Youth Communication Agency), mosque financial management has not been carried out properly, where the mosque does not yet have reception and expenditure accounts. All receipts are put together as well as their use to finance all mosque activities put together into an expense account. BKPM which is a mosque-based youth organization intends to conduct training with the theme: "Mosque Financial Management with Mosque-Based Financial Management". For this reason, BKPM has collaborated with several lecturers at Indraprasta University PGRI. Partnership cooperation between BKPM and the Indraprasta University team will be carried out with the following agreements: BKPM will provide training facilities and training participants and bear the costs of activities, while the abdimas team becomes a resource and provides training material. For the abdimas team of Indraprasta University PGRI this activity has an output target that must be achieved, namely improving mosque financial management with mosque-based financial management. This activity is carried out at night considering the participants are mosque administrators and BKPM members who become mosque administrators for 2 days.

Accounting for sales activities in the context of the separation of logistics and marketing processes

Introduction. Sales activities should be considered as a process of organizational and economic operations that includes logistical aspects (transportation, warehousing, inventory management, order servicing) and marketing aspect (research and analysis of market conditions, determination of sales volumes, selection and management of distribution channels). Modernization of the management of the product sales process requires the adaptation of accounting methodology to the requirements of logistics and marketing. The dual positioning of the sales process as a logistics and marketing activity requires the improvement of primary documents, accounts and accounting records. Purpose. The main aim is to improve the accounting of sales costs with a separate logistics and marketing processes. Methods. General scientific empirical, logical and historical methodical techniques of knowledge of reality were used in the process of researching the place of logistics and marketing in the accounting of sales expenses. The research is based on science general methods of economic processes, facts and phenomena of accounting to differentiate the sales costs of logistics and marketing origin. The information base of the research is legal documents, scientific works of domestic and foreign scientists in the marketing activity accounting field etc. Results. The influence of logistics and marketing on the accounting method for sales costs is investigated. Different accounting documents that allow separate identification of the sales costs of logistics and marketing origin are disclosed. The accounting practice of calculating sales costs has been improved by changing the name of account 93 «Sale costs» to «Costs for sale and marketing» and opening new accounting subaccounts. The form of sales cost accounting information for the purpose of their structural, dynamic analysis and estimation of deviations from the planned indicators is proposed. Discussion. The use of the proposed invoices and the register of sales expenses can cause the complexity of accounting calculations, which requires further investigation of the prospects for automation of accounting procedures.

COSTS OF THE HUMAN CAPITAL AND DEVELOPMENT OF THE SOCIAL POTENTIAL IN ACCOUNTING SYSTEM FOR CENTRAL AND EASTERN EUROPE

Nowadays, human capital and social potential become the most valuable resource for the harmonious development of the national economy. Expenditure on human capital and social development should occupy a significant part in the state budgets of countries. Therefore, accounting of such expenses is extremely important. The purpose of the study is to reveal the possibility of accounting for expenditures on the human capital and social potential development in the accounting system of the Central and Eastern Europe, provide recommendations for the current accounting system. The research revealed the plurality and ambiguity of the interpretation for the categories «human capital» and «social potential». The regulatory and legislative uncertainty complicates the accounting of the human capital costs and development of the social potential. These categories must be defined by law. As per normative and methodological basis for the accounting of the human capital, it would be better to apply the International Financial Reporting Standards. The absence or misrepresentation of information about available human capital are contrary to IFRS requirements and reduces or exaggerates the value of the organization. It is offered in IFRS, to provide a comprehensive accounting of the cost for the human capital and developing social capacity. The budget of the Central and Eastern European countries includes only the costs of social protection, health, education, recreation, culture, religion. After the budget analysis was conducted, the authors proposed to develop new objects of accounting (human capital, social potential), accounting standards for it. A part of the GDP expenses should be directed to the financing of the human capital expenditures and social potential development. JEL: E24, G41, H83.

Transaction costs of construction enterprises in foreign economic activity

The article proposes amendments to the existing regulations to reflect the costs associated with the entry of domestic construction enterprises into foreign markets to prevent the decline of business entities in Ukraine and, accordingly, the outflow of highly skilled labor from the country.The term "transaction costs", introduced in circulation in 1937 by R. Coase in the work "Nature of the firm" is considered. It is determined that many domestic and foreign authors dealt with the issues of accounting for transaction costs, but to date, even there has not been a consensus on the classification and reflection of such costs in the enterprise.In order to effectively introduce Ukrainian construction companies into the external economic space and, accordingly, reduce the outflow of skilled labor from the country, it is necessary to solve the issues of accounting reform and cost sharing of enterprises (transaction costs). in establishing joint ventures for construction abroad. There is a problem of accounting for transaction costs in order to "calculate the cost" of enterprises entering the external markets of construction services and to start cooperation with foreign partners and to sign agreements on joint activities. The accounting proposals for accounting of such expenses are considered, namely: creation of a separate account in the 9th class of the plan of accounting accounts "Costs of activity", identification with representative expenses in the composition of accounts 92 "Administrative expenses" and 93 "Costs of sales" and other accounts of 9th class , commissioning of the Transit Account 86 "Transaction Expenses" "with the further assignment to Class 9 accounts by functional purpose".In order to enhance the integration of construction companies in the global economic space, the creation of joint ventures requires the legislative definition of the term "transaction costs" in both domestic and international standards and IFRS and to develop a unified approach to accounting for such costs in the legislation of Ukraine and to amend the accounting plan accounts.

Preliminary assessment of economic effect of transportation in the innovation cars with axial load of 27 tons at the area of the Eastern ground

The article presents preliminary results of the comprehensive assessment of the economic effect for the infrastructure owner from transportation by trains composed with the innovation freight cars with axial load of 27 tons at the specific areas (grounds). Comprehensive economic assessment for the infrastructure owner consists in taking into account changes of expenses for improvement of technical properties of the new car, as well as the expenses for changes of the operation properties of the car handling areas, in particular: • one-time expenses for putting infrastructure of the areas of cars handling with the axial load from 25 to 27 tons in compliance with the new technical requirements; • financial results due to increase of carrying-capacity by means of increase of the weight at the permanent train length; • change of the current and one-time expenses for train traction composed of the innovation cars of increased carrying-capacity when changing the locomotive series and the number of section-kilometers per the unit of transportation operations.Calculations performed for the routes Chegdomyn – Vanino and Chelutay – Nakhodka indicated that effect of transportation in the innovation cars can be both positive and negative for the infrastructure owner depending on the operation and economic properties of the handling area (volume of transported freight in the examined cars, maintenance process of the locomotive runs, etc.).Taking into account the one-time costs for putting the superstructure in compliance with the technical requirements, the financial results of JSC “RZD” is getting worse at the examined routes.Obtained results have preliminary nature as more detailed accounting of expenses is required for putting infrastructure of the train handling areas composed from the cars of axial load 27 tons in compliance with the technical requirements.

ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕЛЕКТРОННОЇ КОМЕРЦІЇ В АГРАРНОМУ БІЗНЕСІ

The article is devoted to the problems of accounting and analytical support of e-commerce in agrarian business. The main ways of developing e-commerce at the agricultural enterprise level are considered as one of the ways to increase the efficiency of its operation: providing competitive advantages by reducing the costs of interaction, expanding markets and business areas and identifying new channels of sales, attracting new and improving old customer service, greater mobility and responsiveness in managerial decision-making. Dynamics of modern internet audience from the point of view of the client component of internet users of web resources is analyzed. The e-commerce industry is described; the most popular shopping sites and the structure of online products are identified. Possibilities of conducting transactions on the internet with the help of electronic trading platforms, message boards and online shops are considered. The order of accounting in the system of accounts the creation and use of the website of the enterprise is analyzed taking into account the way of creation of the site – by its own forces or by a specialized institution. In reflecting the business activities of the enterprise, in terms of accounting and analytical support of doing business, the costs and income they receive under traditional and e-commerce were separated, as most farms conduct mixed activities using traditional sales channels and the sale of products via the internet. The methodology accounting of incomes, expenses and financial results of agricultural enterprises in the section of traditional and electronic commerce is described. The system for accounting the income, expenses and financial results is considered taking into account the sphere of activity of the enterprise. The digital data that will be accumulated on the recommended accounts will form additional information about the composition and amount of such income and expenses, their impact on the financial results of the enterprise. The use of the proposed proposals will increase the efficiency of information support of the needs of internal and external users and will facilitate the process of planning, analysis, control and decision-making of optimal management decisions.

ФОРМУВАННЯ ТА ОБЛІК ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВА

ФОРМУВАННЯ ТА ОБЛІК ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВА

Шляхи вдосконалення обліково-аналітичного забезпечення діяльності комунальних некомерційних підприємств охорони здоров’я

The article examines the organizational aspect of accounting for incomes and expenses, as well as the problems of accounting for incomes and expenses of the non-profit communal healthcare enterprises (CNP HA). The accounting-analytical information is considered as the socio-economic basis of business globalization, which is relevant in the context of strengthening the value of accounting and reporting for the further development of economic science and practice. The essence of the concept of «accounting-analytical provision of social needs», ways, forms and factors of its improvement are researched. The directions of improvement of the accounting-analytical provision of the activities of the non-profit communal healthcare enterprises and ways to modernize the methodology of carrying out the internal audit of incomes and expenses are proposed. The accounting-analytical provision of the enterprise is one of the main prerequisites for the effective functioning of any enterprise and an important element of the formation of the efficient managerial decisions. The purpose of the accounting-analytical provision of the activities of the CNP HA is to provide the management staff of the enterprise with complete, timely and reliable information for the adoption of current and strategic managerial decisions. The accounting and reporting system should be formed in accordance with the adopted methodological principles and approaches to analytical researches aimed at a comprehensive impact on the activities of the enterprise to ensure profit and strengthen its financial position in the market. Priority directions for improving the principles and methods of accounting and auditing of incomes and expenses of CNP HA are defined; the same is considered with regard to the economic analysis to maximum satisfying the needs of users in making managerial decisions as to the dynamic development of the CNP HA. The proposed directions for improving the methodology for carrying out an internal audit of incomes and expenses allow for operational analysis and control of incomes and expenses, and in the future use this information to make effective decisions on the functioning of the non-profit communal healthcare enterprises in the long term perspective.

ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE

Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed. Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises. Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods. Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.

ОБЛІК ВИРОБНИЦТВА ТА РЕАЛІЗАЦІЇ ПРОДУКЦІЇ ПІДПРИЄМСТВАМИ ІТ-ГАЛУЗІ

The article examines the features of the production and realization of products accounting by the IT industry enterprises. The types of economic activity carried out in IT enterprises were defined. The features of concluding contracts for the supply of programmatic products and provision of services in the field of IT were analyzed, their influence on the choice of production and realization of products accounting model depending on the subject of the contract was determined. The results of “programmatic products” and “IT-services” activities were compared, their content and application features were defined. A comparative characteristic of the reflection of operations in the field of IT in the production and realization of end-products and services was carried out. The primary documents, accounts, the order of determining incomes and expenses were defined. In order to improve the accounting of expenses for the production of programmatic products and services in the field of IT, it was proposed to open sub-accounts 231 “Production of programmatic products” and 232 “Production of IT-services” to account 23 “Production”. The composition of general production costs of IT enterprises and features of their distribution were determined. It is established that the optimal basis for the distribution of overhead costs is the direct cost of labor. The features of VAT taxation of operations for the supply of products by IT enterprises to residents and non-residents were analyzed. It was determined that the Tax Code of Ukraine provides a temporary exemption from VAT on operations for the supply of software to residents according to the established list. The operations for the supply of IT products and services to residents that do not correspond to the list of exempt from VAT are taxed on a general basis. Features of drawing up tax invoices for preferential operations with programmatic products were revealed. The features of reflection of the following operations in the VAT tax return were described: 1) preferential operations for the supply of programmatic products; 2) operations for the supply of programmatic products that are not subject to VAT.

Organization of document flow for accounting of expenses on professional development of employees.

Organization of document flow for accounting of expenses on professional development of employees.

Improving Accounting and Analysis of Innovative Costs

Based on the goal set in the beginning of the work and formulated tasks, the research is devoted to the study of theoretical and normative bases of accounting and analysis of innovative costs of the enterprise. The essence of innovation and innovation costs as an object of accounting and analysis is investigated. The actual problems of accounting of expenses on innovations are analyzed. The methodical bases of the enterprise innovative cost analysis are investigated. Investigating the current issues of accounting for innovation costs before accounting for innovation costs has identified a key direction - displaying innovation costs as a separate accounting entity. The study provides recommendations on how to improve accounting and analysis of innovation costs, namely, the authors proposed an accounting approach that provides for the preliminary creation of additional analytical sections on the expense accounts and in the accounts, which keep records of capital investment and proposed to analyze innovation costs as part of a comprehensive analysis of innovation activity of the enterprise. An algorithm for analyzing enterprise innovation has been developed, which includes five stages of analysis, a system of indicators for analysis of innovation, a statement of sources of financing of innovation-investment activity and a statement of the volume of innovation costs, which will provide a well-reasoned and reasonable estimate of costs.

Облік виробничих витрат на хлібопекарських підприємствах України

З'ясовано зміст поняття витрати. Розглянуто особливості нормативного методу обліку витрат на хлібопекарських підприємствах, визначено його основні завдання. Встановлено, які складові входять до витрат на виробництво хлібопекарської продукції. Досліджено особливості обліку виробничих витрат на хлібопекарських підприємствах України. Визначено проблеми обліку змінних і постійних загальновиробничих витрат та запропоновано шлях їх вирішення. Запропоновано вдосконалити нормативну базу шляхом покращення класифікації загальновиробничих витрат, деталізувати план рахунків бухгалтерського обліку з конкретизацією статей загальновиробничих витрат. Обґрунтовано значення рецептур у розрахунку собівартості виготовленої продукції. Встановлено основні технологічні особливості виробництва хлібобулочних виробів та розглянуто їх вплив на облік виробничих витрат. Розглянуто особливості технологічних витрат під час виготовлення хлібобулочних виробів, технологічних витрат на складах і комунікаціях. З'ясовано, що нормування витрат виходу хліба використовують для встановлення порядку у витраті основної сировини хлібопекарського виробництва. Наведено основні показники, які використовують у розрахунку норми виходу хліба. Обґрунтовано закономірності розрахунку планової витрати борошна. Виокремлено найпоширеніші бухгалтерські проведення, пов'язані з виробництвом продукції на хлібопекарських підприємствах.

APPLIED ASPECTS OF THE DISTRIBUTION OF SPENDINGS FOR MANAGEMENT ACCOUNTING AND CONTROL

The article deals with questions of distribution of expenses of agricultural producers of goods for the purposes of management accounting and control. Methodology. In the course of the research, the arguments in support of the proof of the managerial nature of accounting of expenses and calculation of the prime cost of agricultural products are advanced. It causes the shift of emphases of management accounting to this section as to one of the key instruments of management of expenses of the agricultural enterprises. Results. Expense management on the basis of accounting tools is the main leverage over the administrative strategy of agrarian producers in the conditions of strengthening of the volatility of the market, aggravation of the competition, and the growing influence of the world prices for products of agricultural production on pricing at the subjects of the agrarian market. At the same time, cost accounting and calculation of product costs make a separate subsystem of management accounting, based on a combination of various elements of a method of accounting. This subsystem consists of its internal divisions and parts, and a segment of cost distribution for the maintenance of machines and equipment of agricultural enterprises is investigated in the article. In particular, the article demonstrates the statement about the discrepancy of the actual state of distribution of these expenses to the order provided by Ukrainian normative and methodical documents in the field of accounting, and the key reasons of this negative phenomenon are being established. The first of such reasons is insignificance of sanctions for violation of accounting legislation, which exists in Ukraine, and the international accounting rules, which according to the established statutory requirements or their own initiative are used by agricultural producers. The second reason lies in an optional character of methodical approaches, developed at the level of the relevant ministries and departments, to the accounting of expenses for cars and the equipment, at the low initiative of accountants with the Post- Soviet style of thinking that is fatal to the idea of the reliable distribution of these expenses. Practical implications. To resolve the problem of reliability of information about costs of machines and the equipment negotiated in prime cost of agricultural products (works, services), an automatic algorithm of distribution of these expenses is offered, which is supposed to be realized via the corresponding accounting software. The point of use of the software is caused, on the one hand, by considerable by labour input of the process of accumulation and allocation of costs on the offered algorithm, and on the other hand, by technical capabilities of the agrarian enterprises which, according to data of the last researches in this sphere, point at the almost completed process of automation of accounting in agriculture on the basis of computer accounting programs. Value/originality. The methodological basis of such an algorithm is created by the developed suggestions for improvement of the distribution of costs for machines and equipment maintenance by ensuring the personified accounting of expenses on every object of these means of labour. It is proposed to carry out the further distribution of accumulated expenses on direct fuel consumption expenses on these objects when using active machines and mechanisms in terms of directions of expenditure and in proportion to productivity when using motorless mechanisms.

The cost management approaches in trade industry

Introduction. The current state of financial and economic government institutions negatively affects Ukrainian budget execution, and the general trend of deterioration in the standard of living of the people, in general leads to low level of functioning of the enterprise and their competitiveness, especially in such industry as trade.
 Aims and tasks. In the conditions of an unstable political and economic situation in commodity market and services to overcome disproportions between operating profit of some commodity groups of trade enterprise and its added value which indicates depreciation of the capital invested by owners not only doesn't provide compensation of investments, but also leads to losses because of inflationary processes therefore there is a need for the mutual integration of approaches of management of expenses for assessment.
 Results. The practical value of application of a method of Activity-based costing (ABC) and Economic Value Added (EVA) in management of expenses not only in creation of a system of accounting of expenses, but also and predictions through new approaches for the analysis for identification of unproductive fields of activity in value creation of a product is proved, including positively influences the growth of business activity for trade enterprises.
 In the field of innovative approaches the balanced system of indexes (BSI) and EVA methods harmoniously are integrated in processes of costs planning, management of them at the level of departments and in general are distributed among operation processes to responsible persons, which has a positive impact on maximizing capital cost of the enterprise.
 Conclusions. Application of methods of cost management as uniform system provides chance to distribute expenses on commodity groups and to define goods which create added value gives the chance to settle the impact of minimum change of influence of a factor on commodity turnover level due to decrease of unit cost in life cycle of a product through the analysis of a point of profitability for increase in investment attractiveness.

Энергосбережение в системах тепло- и газоснабжения при производстве капитального ремонта и реновации жилого фонда

Рассмотрены основные проблемы потерь ресурсов в деятельности жилищно-коммунального хозяйства. Выявлен комплекс инженерно-технических мероприятий по решению проблем, связанных с потерями энергоресурсов. Определено применение контрольно-измерительных устройств для учета малых расходов энергоносителей с целью контроля энергоиспользования и энергосбережения. Представлено конструктивное решение в области контрольно-измерительных устройств учета расхода энергоносителей. Показан прогноз энергетической стратегии России.