CALCULATION OF THE PRODUCT (WORKS, SERVICES) COST OF AUXILIARY PRODUCTIONS
Journal Title: Держава та регіони. Серія: Економіка та підприємництво - Year 2018, Vol 5, Issue 104
Abstract
The purpose of the article is the systematization of the main elements of the calculation of the cost of production (works, services) of auxiliary productions, taking into account their technical and organizational features and purpose. Methodology. During the research, the methods of generalization (classification of types of auxiliary productions), analysis and synthesis (research of the essence and sequence of calculation works), abstract-logical (theoretical generalizations and formulation of conclusions), monographic (research of the category “auxiliary production,” “cost” and “calculation of cost”) are used. The information base of the study consisted of legislative acts, scientific works of domestic and foreign scientists, Internet resources. Results. Auxiliary productions are a part of the production process in the form of an internal structural subdivision for the maintenance of other productions. The main purpose is to support the uninterrupted operation of the main production with minimum costs for its operation. The need to independently calculate the cost of auxiliary plants arises only if these units perform a significant amount of work (services). If the production or services of auxiliary production are used for the own needs of this unit, then the calculation of their cost is not carried out. Such costs are reflected in the total production costs of the subsidiary unit. Auxiliary productions provide a wide range of services, so different methods, specific costing units, and calculation procedures are used during the calculation. In many auxiliary workshops, the basic method of calculation is combined with the normative one. The calculation process does not end with the definition of the unit cost of production (works, services) since the actual costs of auxiliary workshops need to be distributed among other structural units and included in the cost of the main production. Practical implications. The results of this study can be used in the management accounting of industrial and agricultural enterprises, which in their structure have auxiliary productions.
Authors and Affiliations
S. Z. Vesperis, O. V. Shcherbyna
Keywords
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