CONSOLIDATED COST ACCOUNTING AS A COMPONENT OF FORMATION OF THE RESULT OF AN ENTERPRISE'S ACTIVITY
Abstract
The article studies the problem of completeness and timeliness of costs, revenues and financial results representation in the accounting system. The peculiarity of the organization of accounting for the results of enterprise’s activity in the field of services is characterized. The role of accounting and control over economic and financial activity of the enterprise in the system of formation of results of enterprise’s activity is defined. The direction of the organiza-tion of the accounting for the results of enterprise’s activity for ensuring maximum efficiency of accounting procedures is substantiated. The scientific views of domestic and foreign scientists as well as regulations concerning the definition of “consolidated accounting” are studied. The method of consolidated cost accounting at enterprises is considered. The sequence of organization and implementation of consolidated cost accounting is determined. The author's vision of the consolidated cost accounting at the enterprises taking into account organizational and technological peculiarities of activity in the conditions of application of national and international standards of accounting (financial reporting) is given. The form of the list "Costs Summary" as the document in which reflects: results of generalization of the cost ac-counting in terms of separate costing items is offered; the main stages of the enterprise’s activities, for which the sum-marization of costs is needed, is proposed. The scientific views of domestic and foreign scientists on the definition of the concept of "calculation" are studied. The place of calculating of the services costs in the accounting system of enter-prises is determined. The types of costs of services at enterprises are investigated. The peculiarities of cost accounting methods as well as calculation of services costs at enterprises are characterized. It is proved that the rational organiza-tion of the consolidated cost accounting as well as calculation of the cost of services represent methodically the most difficult and responsible part of the accounting.
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