Vasil'eva I.N.Ugarov Starу Oskol Technological Institute, Branch of National University of Science and Technology (MISiS), Stary Oskol, Belgorod Regionregion, Russian Federation vasilyeva128@mail.ru
Subject Arranging management accounting in industrial enterprises requires flexible approaches and detailed consideration of its components in close relation to each other. Building cost centers for overhead charges allocation enables to understand whether costs are evenly allocated among cost centers and departments, divisions and services affiliated with them, as well as take managerial decisions on cost control. Objectives The objective is to develop conceptual areas of improving management accounting and to devise new methodological approaches to the unit cost calculation using the functional module of the industrial enterprise's automated information data system. Methods We suggest using the regulatory and analytical accounting method at industrial enterprises, and analyze its implementation algorithm within the functional module of a machine building enterprise's automated information data system for cost-per-unit calculation. The method enables to link standard data with resource requirements per unit. This helps control changes in the cost of a product unit. Results The cost-per-unit calculation algorithm includes calculation of the standard cost under economic and mathematical models. We present a tested mechanism for source data input, and obtain versatile operational and analytical information for top executives. Conclusions and Relevance The developed methodological approaches enable, without limitation, to calculate and characterize the percentage of costs within the cost of an item; to understand the costing per type of activities and products at any time of operations; to compare deviation of the standard cost from the projected one, and, when the deviation is reasonable, to adjust the standards to projected values.
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