METHOD OF STATISTICAL ACCOUNTING ANALYSIS AS AN INSTRUMENT OF CVP-ANALYSIS
Journal Title: Економіка транспортного комплексу - Year 2018, Vol 32, Issue
Abstract
In the article, based on the analysis of existing methods for classifying costs according to the criterion for reacting to changes in activity, the expediency of using the method of statistical analysis of accounting records as a tool for CVP-analysis was substantiated. According to the developed cri-teria, the disadvantages of the chosen method were identified and eliminated. As a result, the method of statistical analysis of accounting records has been improved by using another approach to determining the variables and fixed costs, allowing to take into account as much as possible the seasonal fluctuations in the activity of the enterprise during the year. Using the improved method, the costs of road enterprises for fixed and variables in the itemized section were classified. Planning and controlling costs according to the proposed costs elements will allow at any time to de-termine variable costs per unit of activity and fixed costs without reuse of the cost classification method. In addition, the article clarifies the essence of CVP- analysis in modern conditions. CVP-analysis is a tool for managing the process of achieving the operational objectives of the enterprise by continuous system improvement of the activity by systematic survey and exploration of the rela-tionship between changes in activity, total revenue from product sales, costs and profit. To obtain the described results, the following research methods were used: logical theoretical generalization, abstraction, comparison, analogy, modeling, formalization, analysis, synthesis, deduction, induc-tion, system approach, statistical analysis, accounting analysis, direct calculation, graphical, simplified statistical analysis, constructive-analytical, statistical, statistical analysis of accounting records. The results of proposed research can be used by CEOs, their deputies and employees who are interested in efficient management of the enterprise in modern conditions.
Authors and Affiliations
Ya. DOGADAYLO, A. LABOONSKAYA
Keywords
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