Svitlana FIMYAR, Oleksandr TURCHENYAK


Introduction. Expenses are an important and complex economic category, which is one of the decisive factors influencing the financial results of economic entities. Therefore, information about costs occupies a central place in the management system of both the enterprise as a whole and each of its structural subdivisions. The need to study costs is also due to the fact that they are the basis for the formation of enterprise pricing, characterizing the level of technology and organization of production, as well as the efficiency of management, which is estimated through comparison of costs and performance.

Purpose. The purpose of the article is to determine the features of the costs formation by different methods of accounting of products and services.

Methods. The study used methods of classification, comparisons.

Results. The definition of the essence of expenses, approaches to their interpretation in the scientific literature is given. Conceptual approaches to the distribution of overhead are defined. The methods of formation and distributioncosts in the process of calculating the cost of products and services are explored. The limits of the application of these methods are established.

Originality. Proposed approaches should be used in the practice of domestic enterprises.

Conclusion. The essence of the formation and distribution of costs are two fundamental ideas:

1) the maximum representation of expenses as direct - their personification regarding specific types of activities, products, services (and not the usual boat representation of many expenses);

2) allocation of variables and constituents at different variants of localization of expenses - by types of products (works, services) or places of origin (not at all ordinary presentation to us).

Ключові слова

costs; cost accounting system; the method of full (absorbed) costs; the method of direct costs; costing


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