Features of the methodology of accounting for costs in the enterprise
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 8, Issue
Abstract
Introduction. One of the reasons for the bankruptcy of construction enterprises was the lack of qualitative timely information on the costs of the enterprise, resulting in managers of construction companies can’t timely and adequately respond to changes in market conditions and reduce inefficient costs. It is necessary to have an accounting policy that would provide a clear mechanism for detecting deviations of various indicators from the planned values and determining the financial results of the structural units in the operational mode. The development of a method of accounting and cost analysis, taking into account the specifics of construction companies, is relevant and significant. Purpose. The purpose of the study is to form an effective methodology for accounting and analysis for managing the economic activities of a construction enterprise that allows to determine the reliable value of construction products for making managerial decisions in the context of competition in the construction industry. Results. The article presents the results of the analysis of the interpretation of the values, goals, tasks and distinctive features of different types of accounting. The role of the accounting of economic activity in the process of management of the enterprise is defined, its clarified concept is formulated. It is established that the choice of the method of cost accounting and calculation depends on the efficiency of accounting for economic activities in the enterprise. The classification of methods of cost accounting and calculation of the cost of production has been refined, the possibility of their application in construction enterprises has been estimated, which has allowed to determine the problems of accounting of economic activity. Conclusion. The role of the accounting of economic activity in the process of management of the enterprise is defined, its clarified concept is formulated. The classification of methods of cost accounting and calculation of cost of production is specified, the possibility of their application in construction enterprises is assessed, which allowed to determine the problems of accounting of economic activity at construction enterprises.
Authors and Affiliations
Alina Oleksandrivna Semenets, Nataliia Yuriivna Vdovenko
Keywords
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