CONCEPTUAL APPROACH TO CONSTRUCTION OF THE COST SYSTEM OF AN ENTERPRISE
Keywords:
costs, cost accounting, financial accounting, tax accounting, management accounting, integrated accounting system, self-cost, calculation, methodology of cost accounting, analytical accountingAbstract
The efficiency of commercial activities depends largely on the expenditure level of an enterprise and
self-cost of products, performed works and provided services. The information on costs and self-cost is
formed in the enterprise cost system and is an object of the analysis and decision making. The aim of the article
is to identify and propose possible solutions to some problems, which occur when forming the enterprise
cost systems in the modern context.
The conceptual model for construction of the enterprise cost system is considered; different methods and
tools for recording information on costs and self-cost calculation are singled out and systematized according
to key sectors.
One of the basic problems of constructing the cost system in domestic enterprises is specified, namely,
it’s the need for introduction of several types of financial, tax and management accounting within the framework
of one information system.
The comparative analysis of objectives of all types of accounting, their characteristics and use of accounting
tools and methods is carried out in the paper. On the basis of this analysis the author has made a
conclusion about formation of a specific, goal-oriented self-cost indicator: financial, management and tax
self-cost in the information system.
The problem of integration of all accounting types into a unified information system based on the unity
of accounting methods, accounting records and source information, used in every type of accounting, is specified.
The model for analytical accounting of costs in the integrated system of accounting and tax records in
order to calculate actual cost of production, performed works and provided services is proposed. The problems
are identified and areas of introduction in this managerial cost system are offered.
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