The system of cost accounting and budgeting

Patriotic accounting system constructed according to the accountingstandards are also, unfortunately, does not provide sufficient awareness of the administrative apparatus in order to ensure efficient and effective intervention in all production processes -hozyaystvennye avoid the overhead and cost reduction.

Along the way, it is worth noting that in our articlewound in the cost of production as an economic category in different periods were different approaches. More attention was paid to this category during the period of the command-administrative system, but in a transition economy has developed quite a discussion the idea that the cost generally can not serve as an indicator of activity enterprises.

The study of the economic literature suggests that more attention is paid to the problem of cost budgeting, cost, cost management mainly not in the accounting and management accounting. However, today the completion of the discussion and research of these issues too early. Osothe God of attention, in our opinion, is worth studying possibilities of automation calculations of planned costs in their budgeting. Rationale for estimating the cost of production can be based on such components, which are manifested in the form of tasks that can be solved with their help. Firstly, usingestimates are consistent and comply with the common goal of effective structural divisions of the enterprise. For this is a very important aspect of modern accounting.

The second important aspect, which is achieved through the preparation of estimates - is preliminary information managers at the lower levels of the possibleThe costs in order to ensure compliance and continuous monitoring of the progress of production.