IMPROVEMENT OF THE METHODOLOGICAL COMPONENT OF COST ACCOUNTING BY THE CENTRES OF RESPONSIBILITY
Journal Title: Держава та регіони. Серія: Економіка та підприємництво - Year 2018, Vol 1, Issue 100
Abstract
In the article, the theoretical generalization of the process of organization of cost accounting by centres of responsibility is carried out and the measures of improvement of its methodical component are substantiated. It is determined that the main purpose of management accounting of production costs at the points of origin is obtaining the records of the actual turnover used for production and other needs of various types of resources paid by the enterprise to its counterparties, as well as the payment of labour to the production hired personnel. For the purpose of the methodical provision of accounting, control, and analysis of deviations at enterprises, it is proposed to apply a document for an accounting of reasons and possible culprits for deviations. All primary documents are transferred daily to the accounting department, where on their basis it is expedient to make operational reports. Calculation of deviations is used not only to assess the current activity of the enterprise; it can be used to analyse long-term strategic development programs of the enterprise related to investing. The system of accounting for the centres of responsibility should be organized, taking into account the following basic principles: the definition of limits of controlled items of expenditure, the amount of which may affect the manager; personalization of accounting documents, that is, introduction of the details of the document of the surname, name, patronymic of the employee who is responsible for specific items of expenses; to enter the responsibility of the responsibility centre’s manager in the compilation of estimates for a specified period and reporting on actual costs in terms of items of expenditure. Internal reporting of the centres of responsibility shall meet the following requirements: to be so operational in order to influence the dynamics of the results of the cost centre; Provide information about deviations from the plan and provide direct access to this information for the analysis of deviations; The content of the reporting should be the personal responsibility of the decision-maker.
Authors and Affiliations
M. V. Bolduiev
Keywords
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- EP ID EP562415
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