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Електронний архів Житомирського державного технологічного університету
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| Title |
????? ? ?????? ?????????? ?????? ? ?????? ????????????: ?????? ? ????????
Accounting and analysis of production costs under the conditions of budgeting: theory and practice |
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| Creator |
??????, ?.?.
Chukhlib, O.A. |
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| Subject |
???????
????????? ??????? ?????? ??????????????? ?????? ?????? ????? ?????????? ?????? ???????????? ????????????? ???????????? ?????? ????????? ?????? costs production costs responsibility centers cost centers costs? incurrence places budgeting costing prime cost costs? behavior analysis |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????? ?? ???????? ??????????????? ?????? ? ???????????? ??????? ?????????? ?????? ? ?????? ????????????. ???????? ??????????? ?????????????? ??????? ??????????? ???? ?? ???????? ??????????, ??????????? ?? ????? ?? ???????? ??????????????? ?????? ?????????? ??????. ???????? ????? ?????????? ?????? ?????????????? ???????????, ? ????? ?????????? ?? ???????????? ??? ?????? ??????????????? ??????. ???????????? ??????????? ???????????? ???????????? ?? ????????????? ?????????????? ????????????? ?? ?????????? ?????????? ??????? ????????-???????????? ???????????? ?????????? ??????????? ????????? ? ?????? ????????????. ?????????? ???????? ????????????, ?????? ????? ?? ???????????? ??????????? ????? ?????????? ?? ???????? ?????? ?????? (??????? ????????????????, ??????? ??????, ????? ?????????? ??????) ?? ???????? ?????????????. ???????????? ????????????? ?? ????????? ??????? ?????????? ??????? ?????????? ?????? ??? ????? ????????????, ?? ?????? ??????????? ?????????? ??????????? ?????????????? ???????????, ??????????? ???????????? ?????????. Dissertation is devoted to grounding of the theoretical statements and working out the practical recommendations on improving organization and methods of accounting and analysis of production costs under the conditions of budgeting. Peculiarities of the technological process of extracting gas and gas condensate have been detected, their influence on working out accounting for production costs has been determined. Composition of production costs of gas producing companies has been specified as well as their classification for accounting purposes has been developed. Expediency of introducing budgeting at the enterprises of gas producing industry has been grounded as well as complex system of accounting and analytical provision of production costs? management under the conditions of budgeting has been worked out. Forms of source documents and reports have been developed as well as analytical accounting has been improved according to the objects of cost accounting (responsibility centers, cost centers, costs? incurrence places) and costing objects. The organizational and methodic aspects of carrying out economic analysis of production costs for budgeting purposes have been improved that enables optimizing financial results of gas producing companies, minimizing cost of products. |
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| Date |
2016-02-17T09:13:42Z
2016-02-17T09:13:42Z 2011 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/969
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| Language |
uk
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| Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
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| Publisher |
????
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