Management accounting of the organization’s Production costs: russian Experience
The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic ac...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2022-06-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/466 |
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| author | I. P. Kovaleva M. S. Strizhak |
| author_facet | I. P. Kovaleva M. S. Strizhak |
| author_sort | I. P. Kovaleva |
| collection | DOAJ |
| description | The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic accounting standards, involves the use of various approaches to the formation of costs, in particular, the normative method, which is the subject of this study. Based on the results of the work, as an optimization measure for material-intensive industries, the authors propose to use material costs as a basis for distributing indirect costs and ones for auxiliary production instead of the major employees’ wages. The methodology is based on a systematic and dialectical approach, observation, systematization, analysis, grouping, classification and generalization of data; as well as on such accounting tools as costing and double entry. The specific experience in management cost accounting using the example of an enterprise producing paving tiles will give an opportunity to develop a practical base of works out in determining the stages of costing and the features of the costs specifications of the main and auxiliary production based on the facts of economic life. |
| format | Article |
| id | doaj-art-e388ce3fc0674b2888d660addf94dda5 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2022-06-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-e388ce3fc0674b2888d660addf94dda52025-08-20T03:57:38ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-06-0193647710.26794/2408-9303-2022-9-3-64-77413Management accounting of the organization’s Production costs: russian ExperienceI. P. Kovaleva0M. S. Strizhak1Novorossiysk Branch of the Financial UniversityNovorossiysk Branch of the Financial UniversityThe paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic accounting standards, involves the use of various approaches to the formation of costs, in particular, the normative method, which is the subject of this study. Based on the results of the work, as an optimization measure for material-intensive industries, the authors propose to use material costs as a basis for distributing indirect costs and ones for auxiliary production instead of the major employees’ wages. The methodology is based on a systematic and dialectical approach, observation, systematization, analysis, grouping, classification and generalization of data; as well as on such accounting tools as costing and double entry. The specific experience in management cost accounting using the example of an enterprise producing paving tiles will give an opportunity to develop a practical base of works out in determining the stages of costing and the features of the costs specifications of the main and auxiliary production based on the facts of economic life.https://accounting.fa.ru/jour/article/view/466management accountingnormative methodactual costcost distribution basematerial costswage fundmain and auxiliary productiondirect and indirect costs |
| spellingShingle | I. P. Kovaleva M. S. Strizhak Management accounting of the organization’s Production costs: russian Experience Учёт. Анализ. Аудит management accounting normative method actual cost cost distribution base material costs wage fund main and auxiliary production direct and indirect costs |
| title | Management accounting of the organization’s Production costs: russian Experience |
| title_full | Management accounting of the organization’s Production costs: russian Experience |
| title_fullStr | Management accounting of the organization’s Production costs: russian Experience |
| title_full_unstemmed | Management accounting of the organization’s Production costs: russian Experience |
| title_short | Management accounting of the organization’s Production costs: russian Experience |
| title_sort | management accounting of the organization s production costs russian experience |
| topic | management accounting normative method actual cost cost distribution base material costs wage fund main and auxiliary production direct and indirect costs |
| url | https://accounting.fa.ru/jour/article/view/466 |
| work_keys_str_mv | AT ipkovaleva managementaccountingoftheorganizationsproductioncostsrussianexperience AT msstrizhak managementaccountingoftheorganizationsproductioncostsrussianexperience |