Home  Journals  Economic Analysis: Theory and Practice  7(136) – 2009 March

Power Manufacturers Overhead Expenses Accounting in the АВС System

Available online: 18 September 2009

Subject Heading: The account of the overhead charge

JEL Classification: 

The article covers some questions of gathering information on power plant overhead costs and their cause-effect relation to the given product, by means of revealing cost drivers for each type of activities using the ABC system. The author advises to carry analytical records of the overhead expenses by types of activities at a power plant. In view of innovative work process, a model is developed for overhead expenses distribution and re-distribution by types of activities. The list of flexible budget indicators for overhead expenses is given.

Keywords: accounting, analytics, information, provision, innovation, development, management, quality, sales, marketing, management, enterprise, expenses, calculation, rate, distribution, expenses

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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