THE PROBLEM OF DISTRIBUTION OF WORKS GENERAL EXPENSES OF THE ENTERPRISE MANUFACTURING SECTOR

Abstract

The article is devoted to the study of the problem of distribution of plant-wide costs for the cost of production and inventories of work in progress of manufacturing enterprises. Theoretical and methodological approaches to the solution of this problem are investigated, the features of their implementation in accounting practices are analyzed. The need to clarify the definition of «plant-wide costs», the decomposition of the costs of this class in the context of the relevant business processes; as a tool of accounting and calculation proposed the use of the method of “activity vased costing»; the economic justification of a set of indicators of distribution of the studied costs is made. It is proved that the application of the proposed methods and methods of decomposition and distribution meets modern criteria and parameters of productive management and accounting, improves the quality of internal control, reporting and management decision-making.