Cost accounting system of a company: functional and process approaches
| Main Author: | Viktoria Yatsenko |
|---|---|
| Format: | Article eJournal |
| Bahasa: | ukr |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
https://zenodo.org/record/3567000 |
Daftar Isi:
- The paper presents the identification, structure and flow of costs through harmonizing the requirements of the regulatory framework for accounting and the conceptual fundamentals of economic theory and management. Practical implementation of the integrated cost accounting model of a company has been demonstrated based on the example of the haulage by road. The model includes the construction of accounts for recording costs of main business processes and activities, primary, synthetic and analytical cost accounting, as well as harmonization of analytical detailization of production cost accounting and classification features of cost management concepts grouping based on the example. Model of an integrated cost accounting system for implementation by Ukrainian companies in modern business conditions is presented. Obtained results will create the basis for building similar models of the cost accounting system, taking into account the characteristics of other industries and types of activities.