Methodological aspects of accounting production cost of public sector entities

Authors

  • Людмила Геннадіївна Ловінська State academic organization «Academy of financial managment» 38 Drugby narodov boul, Kiev, Ukraine, 01014, Ukraine
  • Євгенія Василівна Калюга National University of Life and Environmental Sciences of Ukraine 11 Heroyiv Oborony str., Kiev, Ukraine, 03041, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.50651

Keywords:

public sector entity, costs, production costs, type of activity, general production costs

Abstract

The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(S)APS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment) is marked. The composition of production costs is defined

Author Biographies

Людмила Геннадіївна Ловінська, State academic organization «Academy of financial managment» 38 Drugby narodov boul, Kiev, Ukraine, 01014

Dr. in Economical Science, professor

Євгенія Василівна Калюга, National University of Life and Environmental Sciences of Ukraine 11 Heroyiv Oborony str., Kiev, Ukraine, 03041

Dr. in Economical Science, professor

Department of account, analysis and audit

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Published

2015-09-29

Issue

Section

Economics