Довгалець, Ю. В. та Dovhalets, Y. V. (2017) МЕТОДИ УПРАВЛІНСЬКОГО ОБЛІКУ. Вісник Національного університету водного господарства та природокористування (3(79)). с. 20-27.

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Анотація

Статтю присвячено розкриттю методів обліку та калькулювання собівартості продукції. Розглянуто особливості застосування методів управлінського обліку. Розкрито основні підходи міжнародної практики застосування методів обліку витрат.

Title in English

METHODS OF ADMINISTRATIVE ACCOUNTING

English abstract

The article is devoted to the disclosure of methods of accounting and calculation of the cost of production. Peculiarities of application of methods of managerial accounting are considered. The main approaches of the international practice of application of cost accounting methods are revealed. The method of cost accounting is characterized by a set of methods of accounting, control of production costs, their allocation of costs for objects of calculation [1]. In the special literature and normative documents are named three basic methods of accounting and calculation of cost: normative, preliminary and delinquent. Meanwhile, there have always been different approaches to this problem. In our opinion, since the starting point of the accounting system of production costs is the choice of the accounting object, it should be laid and the basis for the classification of cost accounting methods. The fundamental difference between the accounting system of variable costs from the system of accounting for full costs is in the approach to constant production costs. Thus, in the full cost accounting system, constant overhead costs, along with the variables included in the product cost, are distributed between the products and fall into both the cost of finished products and work in progress. In the variable cost accounting system, constant overhead costs are considered as expenses of a period and are reimbursed at the expense of profits. As a result, stocks are valued based on variables of production costs. Meanwhile, market-oriented accounting systems are unsuitable for solving strategic business issues (making long-term decisions to change the enterprise’s production potential, cost structure). The problematic application of these systems in enterprises with a seasonal nature and an individual type of production, as well as in cases where constant costs are significant and especially relate to certain types of products. When deciding on the appropriateness of choosing the concept of full or partial absorption of costs and the corresponding accounting system, it is necessary to take into account their merits and weaknesses, the specific circumstances in which the company operates.

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