Organization of accounting and distribution of overall production expenses at state enterprises of criminal enforcement service

Alona Khmelyuk, Natalia Rukavitsyna


Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed.

Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises.

Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods.

Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.


management (internal) accounting; costs; production cost of production; convicts; accounting policy

Full Text:



The Law of Ukraine On Accounting and Financial Reporting in Ukraine (1999) dated 16.07.1999, No. 996. Kyiv: Rada.

Accounting Regulations (Standard) 16 «Expenses» (1999) dated 31.12.1999, No. 318. Kyiv: Rada.

Methodical recommendations for the formation of the cost of production (works, services) in industry (2007) dated 09.07.2007, No. 373. Kyiv: Rada.

Golov, S. F. (2003). Managerial Accounting. Kyiv: Libra.

Khmelyuk, A. V. (2016).organization of cost accounting for production of metallurgical products. Khmelnytsk: KhNU.

Khmelyuk, A. V., Khvostov V. K. (2019). Organization of accounting and distribution of general production costs of metallurgical enterprises. Ternopil.

Tsal-Fulko, Yu. S., Moroz, Yu. Yu., Cegelnik, N. I. (2015). Managerial Accounting. Zhytomyr: Ruta.


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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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