Actual questions for accounting for production costsJournal: Scientific review, Науковий огляд, Научное обозрение (Vol.8, No. 51)
Publication Date: 2018-11-01
Authors : Oliynyk S. O.;
Page : 14-21
Keywords : production costs; cost classification; costing; production management; cost management; cost accounting; cost;
The article gives a general overview of the current state of accounting for production costs and the calculation of production costs, identifies the advantages and disadvantages of the current state and proposes directions for its improvement. The effective legislative and normative base of accounting and control of expenses of activity is analyzed. The necessity of the cost management system at the enterprise in the modern conditions of management is substantiated, the main definitions of cost management and measures to improve the cost management system are presented. The essence of cost management is investigated and different kinds of cost classification are considered. Taking into account the functions of management of production costs, taking into account the diversification of agricultural enterprises and the experience of domestic and foreign accounting practices, the classification of production costs at agricultural enterprises is proposed based on the systematization of various types of costs.
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Last modified: 2018-11-01 01:55:39