Accounting organization and allocation of production costs on metallurgical enterprises

Abstract

Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on the organization of accounting and accounting policy. It is proved that the components of accounting cost policy are: methods of calculating production cost of products, works, services; list and composition of articles of calculation of production cost of production (works, services); list and composition of variable and fixed overhead costs; bases of distribution of production variables and distributed fixed costs. Different approaches to the choice of the system of calculation of production cost of production are noted. It is proved that the main factor in the choice of the calculation system is the industry peculiarities. The expediency of using the process (preliminary) method of costing of production is confirmed. The algorithm for calculating the cost of balls (hire) has been determined. The estimation of general expenses in the system of accounts of accounting at the metallurgical enterprise is estimated. Accounting violations have been established in terms of generating overhead costs and production costs. Effective methods of improvement of accounting of general costs of the metallurgical enterprise are offered.

Purpose. To evaluate the current regulatory approaches to the organization of managerial (domestic) accounting in Ukraine, to present the features of forming accounting information on costs at metallurgical enterprises, to develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs of metallurgical enterprises.

Results. The peculiarities of the organization of accounting of expenses including general expenses and display in the system of accounts and in the registers of accounting are established; analysis of the current methodology of organization of accounting of costs at the metallurgical enterprise; an algorithm for calculating the cost of rolling a ball is presented; improvement of organization of accounting of general expenses for the purpose of adherence to uniform methodological approaches to keeping of accounting of expenses is offered.