Калькулювання за діяльністю (Аctivity-Based Costing) на бурових підприємствах як інформаційна основа прийняття стратегічних управлінських рішень

Abstract

Розглянуто методи калькулювання витрат у системі бухгалтерського обліку для цілей прийняття управлінських рішень у системі стратегічного розвитку підприємства. Досліджено особливості калькулювання на основі діяльності (АВС) та запропоновано підхід до розподілу непрямих витрат у разі калькулювання повної собівартості свердловин за цим методом. The methods of calculation of costs in the accounting system for the purpose of decisionmaking in the strategic development of the company. Revealed differences in the various methods of systematization of costs and calculation of production costs. The features of approaches to different methods of calculation costs. Analyzed matching system for collecting and processing information existing at a point in the methods of management, the appropriateness of their use in the system of management accounting. It was investigated the peculiarities of the activity-based costing (ABC) and proposed the approach to non-direct costs distribution in absorption costing of the wells using ABC method. In particular, it was recommended to divide the enterprise activity to five levels, the highest one is the enterprise itself, and the lowest is the product. According to this, costs should be: long-term fixed costs, long-term variable costs, short-term variable costs. On the drilling enterprises functions and costs factor which were proposed would allow to distribute the nondirect costs much more accurately and to have an adequate information about well’s costs itself and its separate stages of building. Such approach will allow to increase the efficiency of the strategic managerial decisions.