Теоретичні засади організації обліку витрат виробничого підприємства
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Date
2023
Journal Title
Journal ISSN
Volume Title
Publisher
Видавничий дім «Гельветика»
Abstract
UKR: Стаття присвячена уточненню теоретичних засад організації обліку витрат виробничого підприємства. Узагальнені підходи до визначення сутності поняття «витрати». З метою забезпечення комплексного підходу до організації обліку витрат на основі дослідження існуючих наукових положень проаналізовані й узагальнені види витрат, які доцільно класифікувати за ознаками: за способом перенесення вартості на продукцію; за видами продукції; за місцем виникнення витрат; за статтями калькуляції; за економічним змістом; за видами діяльності; за принципом визнання; за призначенням; за календарними періодами; за функціями управління; в залежності від доцільності їх здійснення; за характером участі у виробничому процесі. В дослідженні сформульована система принципів, на яких повинен базуватися процес організації обліку витрат на виробництво продукції. Отримані результати дослідження забезпечать науковий підхід до формування методичного підходу до організації обліку витрат виробничого підприємства.
ENG: The article is concerned with clarifying the theoretical foundations of organisation of cost accounting at a production enterprise. Approaches to defining the essence of the concept of "costs" are generalised. In order to ensure a comprehensive approach to the organisation of cost accounting, based on the study of existing scientific provisions, the article analyses and theoretically generalises types of costs that should be classified by the following features: by the method of transferring cost to products; by types of products (works, services); by place of incurrence of costs; by costing items; by economic content (cost elements); by types of activities; by recognition principle; by purpose; by calendar periods; by management functions; depending on the feasibility of their implementation; by the nature of participation in the production process. The study formulates a system of principles on which the process of organising production cost accounting should be based, which includes the following principles: documentation of expenses and their full reflection in the production accounts; consistency of the adopted methodology for accounting for production costs and product costing throughout the year; timely, complete and correct allocation of expenses and income to certain reporting periods; grouping of expenses by objects of accounting and places of their occurrence; coordination of objects of cost accounting and product costing, indicators of actual expenses with regulatory and planned indicators, and so on; expediency of attributing expenses to the manufacture of specific products; operational control over production costs and the formation of production costs; regulation of the composition of production costs and costs related to the manufacture of specific products; development of the methodology and organisation of production cost accounting to bring them closer to international standards and global accounting practices. The obtained results of the study will provide a scientific approach to the formation of a methodological approach to the organisation of cost accounting of a manufacturing enterprise in order to manage them and prepare timely and reliable information for the preparation of financial statements.
ENG: The article is concerned with clarifying the theoretical foundations of organisation of cost accounting at a production enterprise. Approaches to defining the essence of the concept of "costs" are generalised. In order to ensure a comprehensive approach to the organisation of cost accounting, based on the study of existing scientific provisions, the article analyses and theoretically generalises types of costs that should be classified by the following features: by the method of transferring cost to products; by types of products (works, services); by place of incurrence of costs; by costing items; by economic content (cost elements); by types of activities; by recognition principle; by purpose; by calendar periods; by management functions; depending on the feasibility of their implementation; by the nature of participation in the production process. The study formulates a system of principles on which the process of organising production cost accounting should be based, which includes the following principles: documentation of expenses and their full reflection in the production accounts; consistency of the adopted methodology for accounting for production costs and product costing throughout the year; timely, complete and correct allocation of expenses and income to certain reporting periods; grouping of expenses by objects of accounting and places of their occurrence; coordination of objects of cost accounting and product costing, indicators of actual expenses with regulatory and planned indicators, and so on; expediency of attributing expenses to the manufacture of specific products; operational control over production costs and the formation of production costs; regulation of the composition of production costs and costs related to the manufacture of specific products; development of the methodology and organisation of production cost accounting to bring them closer to international standards and global accounting practices. The obtained results of the study will provide a scientific approach to the formation of a methodological approach to the organisation of cost accounting of a manufacturing enterprise in order to manage them and prepare timely and reliable information for the preparation of financial statements.
Description
Т. Акімова: ORCID 0000-0001-9515-8713; Ю. Распопова: ORCID 0000-0002-9851-4557; І. Волященко: ORCID 0009-0006-4621-2991
Keywords
виробниче підприємство, витрати, організація обліку, теоретичні засади, production enterprise, costs, organization of account, theoretical principles, КУФОАМБ
Citation
Акімова Т. В., Распопова Ю. О., Волященко І. О. Теоретичні засади організації обліку витрат виробничого підприємства. Економіка та суспільство. 2023. № 52. DOI: https://doi.org/10.32782/2524-0072/2023-52-46.