BUSINESS INFORM №12-2016

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36

Section: Accounting and Auditing
UDC 657
Dubovaya V. V.
Improving the National Foundations of the Standard Cost Accounting Method in the Industry (p. 229 - 237)
The article is aimed at modernization of the national foundations and improvement of techniques of the standard cost accounting method in the industry. Four options of the standard cost accounting method have been analysed using alternative accounting registers of the consolidated cost accounting. The key differences between the standard cost accounting method from its foreign counterpart «standard costing» have been allocated. According to the current requirements of accounting, a register of the consolidated production in terms of standard method has been developed, including implementation of the following accounting techniques: norming of production resources in the rests and losses of the process work and finished products; evaluation of the natural norms of resource cost in the process work and in finished products at original cost; calculation of the standard costs of resources in both the natural and the cost measurement together with deviations of the actual costs from the standard costs. A national edition of the methodical recommendations on application of the standard cost accounting method in the industry with the updated principles and techniques of accounting has been proposed.
Keywords: standard accounting method, cost variance, standard costs, cost control, standard costing
Tabl.: 5. Formulae: 5. Bibl.: 9.

Dubovaya Valentina V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Poltava National Technical Yuri Kondratyuk University (24 Pershotravnevyi Ave., Poltava, 36011, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Dubovaya, Valentina V. (2016) “Improving the National Foundations of the Standard Cost Accounting Method in the Industry.” Business Inform 12:229–237.

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