BUSINESS INFORM №2-2017

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44

Section: Accounting and Auditing
UDC 657
Vysochan O. O., Yasinskaya A. I.
Accounting and Distributing the Costs for the Non-Budgetary Non-Profit Organization (p. 296 - 301)
The article is aimed at developing methods for accounting and distribution of costs for the non-budgetary non-profit organizations. An information model of receipt, distribution and use of financial resources of a non-budgetary non-profit organization within the structure of interrelationships of «accounting – management» has been proposed. The existing methods for distribution of the indirect costs of the non-budgetary non-profit organization in proportion to the direct costs on the projects have been improved. According to them, distribution of the indirect costs for projects of the non-budgetary non-profit organization is proposed to implement in four stages: defining the amounts of the direct costs in terms of projects that will be used as the base of distribution; calculating the coefficients of distribution; allocating from the total indirect costs, accrued in the reporting month, the value authorized to reimburse for a particular project; defining the amount of the indirect costs relating to a specific period during the reporting month. Also an analysis of the accounting practices of the indirect costs using the accounts of 8th and 9th grades was carried out. Prospect for further research in this direction is finding solution to the problem of relevance and consistency of the methodological logic of using the accounts of «Production», «Administrative costs», and «Other costs of the operating activity» for the cost accounting.
Keywords: indirect costs, direct costs, costs for the non-budgetary non-profit organization, distribution rate of indirect costs.
Fig.: 1. Tabl.: 1. Formulae: 2. Bibl.: 10.

Vysochan Olha O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Yasinskaya Alla I. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Vysochan, Olha O., and Yasinskaya, Alla I. (2017) “Accounting and Distributing the Costs for the Non-Budgetary Non-Profit Organization.” Business Inform 2:296–301.

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