ORGANIZATION OF ACCOUNTING COSTS UNDER BUDGETING

Abstract

Purpose is to study of the complex cost accounting in terms of budgeting, the compilation features budgeting process and forming recommendations for improving the system of budgeting in the company. Methodology of research. To achieve this goal the article used methods: induction and deduction, theoretical synthesis, systematic approach - to determine the economic substance of budgeting, determining the location of production costs in the system of budgeting and management efficiency; tabular and graphical - for visual images submitted data; abstract-logical - to summarize theoretical propositions, formulated conclusions and proposals. Methods of analysis and synthesis of conclusions on the feasibility and possibility of practical use of research results. Findings. Improved flowchart consolidated budget subsidiary budgets industrial enterprise marketing, transaction and logistics costs. Developed accounting model of production costs by responsibility centers with simultaneous display of costs for cost centers and their places of origin, and corresponding analytics account production costs. Proposed to analyze the production cost by the ratio of actual, budget planning and spending precious. Originality. The proposed method and procedure for accounting production costs in terms of budgeting aimed at improving the quality of implementation strategies, as well as strategic goals will be regulated and brought to each business unit, will be able to more accurately estimate the costs for each center of responsibility and make clear their planning. Practical value is that the main provisions of the study in the form of practical recommendations can be used by the company in the organization of management accounting costs in order to minimize them.