The methods of organizing cost accounting and the finished product sales analysis at the aircraft industry
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
In modern conditions, for successful competition in the field of aircraft engineering, the management of enterprises must constantly improve the methods of production and its preparation, reduce the time for the release of new products, while maintaining the quality and reliability of products. Having examined various sources of economic literature, one can notice that in the Ukrainian practice, the generally accepted classification of cost methods is not developed, but in a number of sources the classification of costs is specified. Often, the term "traditional methods of cost accounting" they refer to the preliminary, extra-language, postprocess methods in the opinion of Mirmanskoy S.T. the main features that unite them into one group are: 1. Logical relationship of construction of analytical accounting of costs and technological features of production; 2. If possible, calculate the full actual production cost; 3. Separation of expenditures for direct and indirect and assigning them by way of inclusion [8]. The article is devoted to the methods of organizing the accounting of expenditures, which are used in aircraft building enter-prises. The specific features inherent in the aviation industry are revealed. The article deals with the classification of cost accounting methods and the analysis of product sales. The main features of "Traditional" methods of cost accounting are highlighted. The difference between the normative one is revealed method of cost accounting and the method "standard-bone". The main problems of applying direct-calling method are given. It has been characterized that the analysis of sales of products is closely linked with the analysis of the implementation of contractual obligations for the supply of products. Financial analysis of the firm is necessary for many users of financial reports for making various decisions. When analyzing the financial condition is established: the capacity of the enterprise in relation to loans (according to past experience, as well as the probability of returning investment loans), that is, the reputation of the borrower; ability to receive income.
Authors and Affiliations
Olha Mykhailivna Bondarenko, Dmytro Olehovych Koverha
Keywords
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