期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2015
卷号：1
期号：1
页码：64-71
DOI：10.29038/2411-4014-2015-01-64-71
出版社：Lesya Ukrainka Eastern European National University
摘要：The article describes features of application ABC-costing in the calculation of production costs. The object of cost accounting method when ABC is a separate activity (function, operation), and the object of calculation – the kind of goods (works, services). Posted algorithm for determining the cost of production by ABC: 1) overhead by grouping activities (functions or operations, the definition of each of these factors work); 2) a media costs for each type; 3) valuation of carrier unit cost by dividing the amount of overhead for each of the quantitative value of the carrier costs; 4) determining production costs by multiplying the unit cost carrier costs on them by activities necessary for the fulfillment of production. Proved that the cost per unit, calculated using this method is a best estimate financial resources consumed as complex allows for alternative ways to determine relationships between production and use of resources. Thus, the necessity of implementation of this method in domestic enterprises, revealed its advantages and disadvantages. The features and terms of practical application of ABC-costing in the calculation of production costs.
关键词：costs; accounting; accounting methods and calculation of costs; ABC-costing; operations; facility costs; driver costs; resources; resource driver; driver operation
