Класифікація витрат підприємства для цілей управлінського обліку й аналізу
Ключові слова:
витрати, класифікація, управлінський облік, класифікаційні ознаки, групування витрат
Анотація
Розглядаються проблеми класифікації витрат підприємства промислового комплексу. Узагальнюються підходи до її проведення. Подається класифікація витрат підприємства за наступними критеріями: організаційно-управлінський, обліково-аналітичний та фінансово-економічний.
Посилання
1. Apcherch A. Management Accounting: Principles and Practice / Y. Sokolov, I. A. Smyrnova. – M.: Finance and Statistics, 2002. – 952 p.
2. Accounting. Managerial Accounting: a textbook for students of specialty «Accounting and Audit» of higher education institutions / [F. F. Butynets, T.V. Davydiuk, Z.F. Kanurna etc.], red. prof. F.F. Butynets. – 3rd ed., Ext. and revised. – Exactly: PE «Ruta», 2005. – 480 p.
3. The President of SF Financial and Management Accounting / S.F. Goals, V.I. Efimenko. – K.: of «Avtointerservis», 1996. – 544 p.
4. Holov S. F. Management Accounting: teach. book. / S. F Head. – K.: Libra, 2003. – 704 p.
5. Drury K. Management and Accounting: trans. from Eng. / K. Drury. – M.: UNITY-DANA, 2002. – 1017 p.
6. Classification of Costs by Ivanov / Ivanov // Accounting. – 2001. –№ 24/1. – P.45 – 50.
7. Ilkiv L.A Classification of Production Costs as a Prerequisite and Objective Accounting of Effective Control / L.A. Ilkiv // Accounting and Finance AIC. – 2007. – № 1-2. – p.105 – 108.
8. Ilchenko L.B. System Approach to Keeping Production Costs / L.B. Ilchenko // Scientific notes of Ternopil Academy of National Economics. – Ternopil: Economic thought, 2005. – № 14. – P. 25 – 31.
9. Koretsky M.H. Management Accounting: teach. book / M.H. Koretsky, N.V. Datsiy, L.V. Pelpiak. – K.: Educational Literature Centre, 2007. – 296 p.
10. Laziness V.S. Management Accounting: teach. book / V.S. Laziness. – 2nd ed., straighten. – K.: Knowledge – Press, 2006. – 317 p.
11. McConnell K. Economics: Principles, Problems and Politics / K. McConnell, S. Brue; trans. from
Eng., 11th ed. – K., Hagar, Demos, 1993. – 785 p.
12. Guidelines for Formation of the Cost of Goods (works, services) Industry order of the Ministry of Industrial Policy of Ukraine, the 09.07.07. Number 373 [Electronic resource]. – Access: http: // www. mfu.gov.ua.
13. Mnich E. Economic Analysis: textbook / E.V. Mnich. – K.: Teach. Literature Centre, 2003. – 412 p.
14. Oliinyk O.V. Classification of Enterprise Costs / O.V. Oliinyk // Journal of Zhytomir Institute of Engineering and Technology. Series: Economic Science. – 2001. – № 14. – P. 146 – 152.
15. Olinichenko K.S. Economic Aspects of the Evolution of Views on Cost Management / K.S. Olinichenko // Bulletin of the International Slavic University. – Economics. – 2007. – № 1. – P. 37 – 39.
16. Paly V.F. Management Accounting of Expenses (Element Financial Accounting) / V.F. Paly – M.: INFRA – M., 2006. – 279 p.
17. Regulations (Standard) Accounting 16 «costs»: Ministry of Finance of Ukraine decree number 87 of 31.03.99 p. [Electronic resource]. – Access: http: // www. mfu.gov.ua.
18. Sliusarchuk L. Effect of Expenses Classification for Management Decisions / L. Sliusarchuk // Accounting and Finance AIC. – 2006. – № 6. – P.102 – 110.
19. Sopko V. Accounting in Business management: teach. book / V. Sopko. – Kyiv : Kyiv National Economic University, 2006. – 526 p.
20. Hansen R. Management Accounting / Don R. Hansen, Marian M. Mouven, Nebel S. Elias, David W. Syenkov. / trans. from English. – K. : Millenium, 2002. – 974 p.
21. Hornhren C.H.T. Accounting: Management Aspect / C.H.T. Hornhren, John Foster: trans. from English. – M. : Finance and Statistics, 1995. – 416 p.
2. Accounting. Managerial Accounting: a textbook for students of specialty «Accounting and Audit» of higher education institutions / [F. F. Butynets, T.V. Davydiuk, Z.F. Kanurna etc.], red. prof. F.F. Butynets. – 3rd ed., Ext. and revised. – Exactly: PE «Ruta», 2005. – 480 p.
3. The President of SF Financial and Management Accounting / S.F. Goals, V.I. Efimenko. – K.: of «Avtointerservis», 1996. – 544 p.
4. Holov S. F. Management Accounting: teach. book. / S. F Head. – K.: Libra, 2003. – 704 p.
5. Drury K. Management and Accounting: trans. from Eng. / K. Drury. – M.: UNITY-DANA, 2002. – 1017 p.
6. Classification of Costs by Ivanov / Ivanov // Accounting. – 2001. –№ 24/1. – P.45 – 50.
7. Ilkiv L.A Classification of Production Costs as a Prerequisite and Objective Accounting of Effective Control / L.A. Ilkiv // Accounting and Finance AIC. – 2007. – № 1-2. – p.105 – 108.
8. Ilchenko L.B. System Approach to Keeping Production Costs / L.B. Ilchenko // Scientific notes of Ternopil Academy of National Economics. – Ternopil: Economic thought, 2005. – № 14. – P. 25 – 31.
9. Koretsky M.H. Management Accounting: teach. book / M.H. Koretsky, N.V. Datsiy, L.V. Pelpiak. – K.: Educational Literature Centre, 2007. – 296 p.
10. Laziness V.S. Management Accounting: teach. book / V.S. Laziness. – 2nd ed., straighten. – K.: Knowledge – Press, 2006. – 317 p.
11. McConnell K. Economics: Principles, Problems and Politics / K. McConnell, S. Brue; trans. from
Eng., 11th ed. – K., Hagar, Demos, 1993. – 785 p.
12. Guidelines for Formation of the Cost of Goods (works, services) Industry order of the Ministry of Industrial Policy of Ukraine, the 09.07.07. Number 373 [Electronic resource]. – Access: http: // www. mfu.gov.ua.
13. Mnich E. Economic Analysis: textbook / E.V. Mnich. – K.: Teach. Literature Centre, 2003. – 412 p.
14. Oliinyk O.V. Classification of Enterprise Costs / O.V. Oliinyk // Journal of Zhytomir Institute of Engineering and Technology. Series: Economic Science. – 2001. – № 14. – P. 146 – 152.
15. Olinichenko K.S. Economic Aspects of the Evolution of Views on Cost Management / K.S. Olinichenko // Bulletin of the International Slavic University. – Economics. – 2007. – № 1. – P. 37 – 39.
16. Paly V.F. Management Accounting of Expenses (Element Financial Accounting) / V.F. Paly – M.: INFRA – M., 2006. – 279 p.
17. Regulations (Standard) Accounting 16 «costs»: Ministry of Finance of Ukraine decree number 87 of 31.03.99 p. [Electronic resource]. – Access: http: // www. mfu.gov.ua.
18. Sliusarchuk L. Effect of Expenses Classification for Management Decisions / L. Sliusarchuk // Accounting and Finance AIC. – 2006. – № 6. – P.102 – 110.
19. Sopko V. Accounting in Business management: teach. book / V. Sopko. – Kyiv : Kyiv National Economic University, 2006. – 526 p.
20. Hansen R. Management Accounting / Don R. Hansen, Marian M. Mouven, Nebel S. Elias, David W. Syenkov. / trans. from English. – K. : Millenium, 2002. – 974 p.
21. Hornhren C.H.T. Accounting: Management Aspect / C.H.T. Hornhren, John Foster: trans. from English. – M. : Finance and Statistics, 1995. – 416 p.
Опубліковано
2016-09-05
Як цитувати
Koba Elena Класифікація витрат підприємства для цілей управлінського обліку й аналізу / Elena Koba, Yulia Mironova, Olha Yakubova // Науковий журнал «Економіка і регіон». – Полтава: ПНТУ, 2016. – Т. (4(59). – С. 92-98. – doi:https://doi.org/10.26906/EiR.2016.4(59).1118.
Розділ
БУХГАЛТЕРСЬКИЙ ОБЛІК, АНАЛІЗ ТА АУДИТ
