Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost
The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This sy...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2021-07-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/388 |
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| _version_ | 1839583248164847616 |
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| author | I. E. Mizikovskii |
| author_facet | I. E. Mizikovskii |
| author_sort | I. E. Mizikovskii |
| collection | DOAJ |
| description | The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This system involves the economically justified identification and subsequent systematization of indirect costs in the accounting information space and production management of an economic entity in the real sector of the transformation economy. The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. Also, it helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company. The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition. The author considered in detail the existing approaches to the identification of indirect production costs and the model of their inclusion in the cost price. The implementation of the proposed methodology is aimed at ensuring greater efficiency of the accounting and calculation process and awareness of management decision-makers. The study results can be used by practical and scientific workers, state bodies staff in improving regulatory documents. |
| format | Article |
| id | doaj-art-7c5cd7fde60f4e7f808bc6eb3411a11f |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2021-07-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-7c5cd7fde60f4e7f808bc6eb3411a11f2025-08-03T19:56:01ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2021-07-0183313910.26794/2408-9303-2021-8-3-31-39359Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production CostI. E. Mizikovskii0Lobachevsky State University of Nizhny Novgorod; Academic of the Russian Academy of Natural Sciences (RANS)The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This system involves the economically justified identification and subsequent systematization of indirect costs in the accounting information space and production management of an economic entity in the real sector of the transformation economy. The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. Also, it helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company. The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition. The author considered in detail the existing approaches to the identification of indirect production costs and the model of their inclusion in the cost price. The implementation of the proposed methodology is aimed at ensuring greater efficiency of the accounting and calculation process and awareness of management decision-makers. The study results can be used by practical and scientific workers, state bodies staff in improving regulatory documents.https://accounting.fa.ru/jour/article/view/388indirect costsdirect costsaccounting and calculation processproduction costsclassification of costsindirect costs distribution |
| spellingShingle | I. E. Mizikovskii Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost Учёт. Анализ. Аудит indirect costs direct costs accounting and calculation process production costs classification of costs indirect costs distribution |
| title | Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost |
| title_full | Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost |
| title_fullStr | Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost |
| title_full_unstemmed | Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost |
| title_short | Structural Classification Methodology and Assignment of General Shop Costs for the Industrial Company’s Production Cost |
| title_sort | structural classification methodology and assignment of general shop costs for the industrial company s production cost |
| topic | indirect costs direct costs accounting and calculation process production costs classification of costs indirect costs distribution |
| url | https://accounting.fa.ru/jour/article/view/388 |
| work_keys_str_mv | AT iemizikovskii structuralclassificationmethodologyandassignmentofgeneralshopcostsfortheindustrialcompanysproductioncost |