ACCOUNTING OF ADMINISTRATIVE COSTS UNDER THE CONDITIONS OF THE DECENTRALIZED ENTERPRISE MANAGEMENT SYSTEM
Journal Title: Історичний архів. Наукові студії - Year 2017, Vol 0, Issue 19
Abstract
Accounting of administrative expenses has a certain complexity, especially with a growth of a share of delegation of responsibility for administrative decisions and expenses. Now there is no uniform approach concerning accounting of administrative expenses in the conditions of the decentralized enterprise management system, for example, during use of system of the centers of responsibility. For the purpose of improvement of accounting of administrative ex-penses in the conditions of application of the concept of the centers of responsibility the flowchart of formation of the sheet of administrative expenses on the center of responsibility is offered. Forms of two analytical registers are de-veloped for accounting of expenses: cards of delegation of administrative expenses, expense sheets on the center of responsibility. Three-level structure of administrative expenses in the expense sheet on the center of responsibility are offered.
Authors and Affiliations
L. B. Prokopovich, A. V. Shinkarenko, N. O. Shevchuk
Keywords
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