Open AccessACCOUNTING, ANALYSIS AND INTERNAL CONTROL OF THE CALCULATION PROCESS AT FULL COST: DOMESTIC AND INTERNATIONAL EXPERIENCE
Author(s) -
Hanna Holovchak,
Anastasiya Ganusyk
Publication year - 2021
Publication title -
naukovì pracì maup. serìâ ekonomìčnì nauki
Language(s) - English
Resource type - Journals
ISSN - 2523-4536
DOI - 10.32689/2523-4536/63-18
Subject(s) - activity based costing , cost accounting , throughput accounting , accounting information system , documentation , accounting , computer science , process (computing) , production (economics) , order (exchange) , management accounting , accounting method , cost–volume–profit analysis , field (mathematics) , control (management) , set (abstract data type) , total absorption costing , operations research , process costing , business , economics , financial accounting , microeconomics , engineering , finance , mathematics , artificial intelligence , pure mathematics , programming language , operating system
The results of the enterprise directly depend on the income received and expenses incurred. Accounting in a broad sense should not only provide information to determine the result of work, but also to develop a rational system of collecting and processing information, ie to offer the most optimal way of knowing the objects of study. As for the calculation of the financial result of the period, its result will directly depend on how fully and systematically we calculate the costs. Moreover, this is actually the choice of the most effective method of cost accounting for the company. That is why the topic of scientific article is relevant and needs further development and research. Methods of accounting for production costs and costing belong to the field of research and combine a set of methods and techniques that allow you to effectively and efficiently perform accounting tasks for these costs. These methods and techniques consist of such accounting procedures as documentation, systematic and consistent reflection of costs, determination of the actual cost of production, as well as justification of the order of allocation of costs per unit of output.