ASPECTS OF THE DISTRIBUTION OF OVERHEAD COSTS OF THE ENTERPRISE

Анотація

Practical questions of the organization of the administrative account of expenses of the enterprise are studied. The system of accounting and distribution of overhead costs of the enterprise on the basis of the ABC-costing method (Activity Based Costing) is offered. The purpose of the study is to substantiate the method of integration of information flows of management accounting in the decision-making system of the enterprise based on the method of ABC-costing. The step-by-step approach of introduction of a technique of distribution of overhead costs on the basis of cost-drivers (cost-driver) is allocated. It is established that the organization of information support is the main task of management accounting at the enterprise. The role of the introduction of the ABC-costing method in the management process is determined, which allows to significantly reduce its complexity and creates new opportunities in the organization and methodology of its functions. It is proposed to divide the overhead costs into classification groups according to the following principle: a relatively small number of sources of costs contains a large amount of their value (cost group A). Cost group B is the most numerous, but has the lowest cost. Group C - other sources of costs. The main components of the method at the level of management accounting are considered, the tools of the information system of management accounting and reporting are necessary for effective management of the enterprise and in accordance with generally accepted accounting principles, the application of which brings business to a new level of management. The problematic issues of using the method for modern domestic enterprises in comparison with traditional methods are shown, an example of using the method and its impact on the sphere of enterprise management is given. The directions of information presentation for their better perception by network means of data presentation are indicated. One of the findings of the study is that the method of ABC-costing is characterized by the focus on supporting operational decisions, based on internal financial and non-financial information, focused mainly on tracking trends and trends in production costs and overhead costs.

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