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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
 
Creator ??????, ?.?.
Chukhlib, O.A.
 
Subject ???????
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costs
production costs
responsibility centers
cost centers
costs? incurrence places
budgeting
costing
prime cost
costs? behavior analysis
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ????????
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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.
 
Date 2016-02-17T09:13:42Z
2016-02-17T09:13:42Z
2011
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/969
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????