Calculation of expenditures by types of activity at industrial enterprises
The article identifies reasons that restrict use of calculation of expenditures by types of activity (ABC system) in practice of domestic enterprises. It systemises advantages of the use of the ABC system during calculations. It considers main stages of calculation of expenditures by types of activity. It offers classification of factors that influence formation of types of activity in the ABC system. It systemises shortcomings of the ABC system, that limit the sphere of its application at domestic enterprises: complexity and high labour intensiveness of calculations; high demands to accuracy, analytical character of information, professional training of personnel in efficient internal organisational communications; and resource intensity. It identifies dependence of efficiency of the ABC system functioning on correct selection of types of activity, in context of which production expenditures are calculated, when forming which the need of taking into account production factors and non-production activity factors is justified.
Year of publication: |
2014
|
---|---|
Authors: | Burlan Svitlana A. ; Prokopovich Leonid B. |
Published in: |
The Problems of Economy. - ISSN 2222-0712. - 2014, 1, p. 211-216
|
Subject: | calculation of expenditures | calculation | cost value | industry | base of allocation |
Saved in:
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