Justification of developing the method of management cost accounting in conditions of budgeting

Authors

  • Iнна Анатоліївна Герасимович SHEE “Kyiv National Economic University named after Vadym Hetman”, Pobedy Ave. 54/1, Kiev, 03057, Ukraine
  • Наталія Анатоліївна Морозова-Герасимович Auditing Firm “Consultant” Lesya Ukrainki Blvd. 23-A, Kiev, 01133, Ukraine

DOI:

https://doi.org/10.15587/2312-8372.2013.18487

Keywords:

cost management, budgeting, responsibility center, cost center, expense center

Abstract

Methodical approaches of developing managerial cost accounting in budgeting of production units of the food industry are substantiated in the paper.

Self-supporting nature of companies in the current environment requires the implementation of strict cost control methods, which is the best ensured by the "budgeting" as the most perfect form of planning and control in relation to the emerging competitive conditions and inflation.

With this regard, the requirements for developing management accounting with creating new facilities: rerolling departments as "responsibility centers" "cost centers", (for the most important types of processing equipment) and "expense centers" (individual workers) are also changed.

The proposed accounting method provides information for the overall monitoring of the established budget of expenditure levels of the whole technological process of manufacturing at the enterprises of food industry.

The research results can be used by practitioners at the food industry enterprises.

Author Biographies

Iнна Анатоліївна Герасимович, SHEE “Kyiv National Economic University named after Vadym Hetman”, Pobedy Ave. 54/1, Kiev, 03057

PhD, associate professor

Department of accounting

Наталія Анатоліївна Морозова-Герасимович, Auditing Firm “Consultant” Lesya Ukrainki Blvd. 23-A, Kiev, 01133

PhD, auditor

References

  1. Вахрушина, М. А. Бухгалтерський управленческий учет [Текст] : учеб. пособие / М. А. Вахрушина // ВЗФЭИ. – М.: ЗАО Финстатинформ. – 2000. – 359 с.
  2. Голов, С. Ф. Учет и контроль затрат: пути развития [Текст] / С. Ф. Голов, В. И. Ефименко // Бухгалтерский учет. – 1991. – № 11. – С. 8-11.
  3. Друри, К. Введение в управленческий и производственный учет. [Текст] : пер. с англ./ К. Друри. – М.: Аудит: ЮНИТИ. – 1997. – 56 с.
  4. Ивашкевич, В. Б. Бухгалтерский управленческий учет [Текст] / В. Б. Ивашкевич. – М.: Экономист. – 2003. – 618 с.
  5. Нидлз, Б. Принципы бухгалтерського учета [Текст] / Б. Нидлз, Х. Андерсон, Д. Колдуэлл. – 4-е изд. – М.: Финансы и статистика. – 1997. – 496 с.
  6. Николаева, О. Е. Управленческий учет [Текст] / О. Е. Николаева, Т. В. Шишкова. – 2-е изд., испр. и доп. – М.: Эдиториал УРСС. – 2001. – 350 с.
  7. Уткин, Е. А. Управление фирмой [Текст] / Е. А. Уткин. – М.: Акалис, 1996. – 516 с.
  8. Чумаченко, М. Г. Управлінський облік в Україні. Бухгалтерський облік і аудит [Текст] / М. Г. Чумаченко. – 2001. – № 6. – С. 43-47.
  9. Шим, Д. К. Основи комерційного бюджетування. Покрокове керівництво[Текст] / Д. К. Шим, Д. Г. Сігел // Абетка. – 2001. – 496 с.
  10. Яругова, А. Управленческий учет: опыт экономически развитых стран. [Текст] : пер. с польс./ А. Яругова. – М.: Финансы и статистика. – 1991. – 240 с.
  11. Vakhrushina, M. A. (2000). Bukhgalters'kiy upravlencheskiy uchet: ucheb. posobie.VZFEI. M.: ZAO Finstatinform, 359.
  12. Golov, S. F., Efimenko, V. I. (1991). Uchet i kontrol' zatrat: puti razvitiya. Bukhgalterskiy uchet, 11, 8-11.
  13. Druri, K. (1997). Vvedenie v upravlencheskiy i proizvodstvennyy uchet. Translation from English. M.: Audit: YuNITI, 56.
  14. Ivashkevich, V. B. (2003). Bukhgalterskiy upravlencheskiy uchet. M.: Ekonomist, 618.
  15. Nidlz, B., Anderson, Kh., Kolduell, D. (1997). Printsipy bukhgalters'kogo ucheta. Ed. 4. M.: Finansy i statistika, 496.
  16. Nikolaeva, O. E., Shishkova, T. V. (2001). Upravlencheskiy uchet. Ed. 2. M.: Editorial URSS, 350.
  17. Utkin, E. A. (1996). Upravlenie firmoy. M.: Akalis, 516.
  18. Chumachenko, M. H. (2001). Upravlins'kyy oblik v Ukrayini. Bukhhalters'kyy oblik i audyt, 6, 43-47.
  19. Shym, D. K., Sihel, D. H. (2001). Osnovy komertsiynoho byudzhetuvannya. Pokrokove kerivnytstvo. Abetka, 496.
  20. Yarugova, A. (1991). Upravlencheskiy uchet: opyt ekonomicheski razvitykh stran. Translation from Polish. M.: Finansy i statistika, 240.

Downloads

Published

2013-09-11

How to Cite

Герасимович I. А., & Морозова-Герасимович, Н. А. (2013). Justification of developing the method of management cost accounting in conditions of budgeting. Technology Audit and Production Reserves, 5(3(13), 9–12. https://doi.org/10.15587/2312-8372.2013.18487

Issue

Vol. 5 No. 3(13) (2013): Economy of enterprise

Section

Economy of enterprise

License

Copyright (c) 2016 Iнна Анатоліївна Герасимович, Наталія Анатоліївна Морозова-Герасимович

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.