METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2014, Vol 11, Issue 164
Abstract
Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.
Authors and Affiliations
Olena Mykhalska
Keywords
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- EP ID EP403101
- DOI 10.17721/1728-2667.2014/164-11/7
- Views 75
- Downloads 0
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