THE ACTUAL PROBLEM OF COST ACCOUNTING OF THE ENTERPRISES OF UKRAINE
Journal Title: Международный научный журнал "Интернаука" - Year 2018, Vol 2, Issue 2
Abstract
This article is dedicated to the actual problem of cost accounting of the enterprises of Ukraine. The cost is the central index of the every enterprise activity, which reflects the information, necessary to calculate the input price of products, works (services rendered), to set price for the manufactured product, done work (rendered service), to increase the enterprise profit and to make the efficient management decision. It has been proved that in the conditions of the competitive environment, where the national enterprises were, the cost accounting and control took the important place in the management of the subjects of economy. At the same time, there are some difficulties when the acting system of cost accounting and its management is created, implemented and used. Thus, the consideration of the actual problems of the cost accounting is well-timed and necessary in the present conditions. It has been outlined that it was necessary to use the unique most effective approach to choose the method of the cost accounting, which has been caused by the present requirements of the management system. The final result of the enterprise activity, such as a profit, depends on the cost amount. It has been demonstrated in the article that the correct and strict cost accounting, timely monitoring of its formation and acceptance, current monitoring and analysis greatly influenced on the efficiency of enterprise cost management. The approach to improve the productive input prices accounting and the general production costs has been substantiated.
Authors and Affiliations
Olha Yarmolitska, Irina Zadorozhna
Keywords
Related Articles
- EP ID EP593858
- DOI -
- Views 73
- Downloads 0
OBLIGATORY PARTICIPATION OF THE LAWYER DURING A SEARCH, IT’S AUDIO- AND VIDEOFIXATION: ACTUAL PROBLEMS AND WAYS TO SOLVING
This article is devoted to the study of the obligatory participation of a lawyer during a search and its videofixation in the context of the main changes to the Criminal Procedure Code of Ukraine. In the work, special at...
THE PROGRAM TARGET APPROACH TO INNOVATION IN UKRAINE
In the article the problem of the use of program-target approach in managing innovation in the enterprise.
DETERMINATION OF STRESS STATE NEAR THE HOLES IN CYLINDRICAL SHELL
The method of determination of stresses in cylindrical shell with two holes on one guide was given. The shells model of Timoshenko was used. The method of finite elements was used. The strain distribution around the hole...
FORMATION OF THE EFFECTIVE FINANCIAL RELATIONSHIPS OF AGRICULTURAL FARMS WITH CREDIT AND FINANCIAL SYSTEM IN UKRAINE
During the research it was determined that applying a loan is an essential part of the process of functioning of small and medium-sized business in agriculture. A special attention should be paid to the issue of farm len...
MANAGEMENT MARKET PROMOTION TO INTERNATIONAL MARKET
Considered and studied theoretical issues of governance promotion of products on foreign markets.