Oliynyk O. Costs in accounting system: theory, techniques, practice (on example of non-ore materials industry enterprises)

Objects of research: costs, which appear during the activity of non-ore materials of industry enterprises Zhitomir region. The purpose of research: the grounding of the theoretical and methodical concepts and also working out the practical recommendations concerning the improvement of costs accounting. Methods: induction, deduction, theoretical generalizing, comparison, observation, analysis, synthesis, scientific abstract, modeling, and formalization. Theoretical and practical results: urgent problems relating to improvement of methodical and practical issues concerning costs accounting were researched and resolved. The results of research may be used in author's publications, teaching materials and conference reports as well as in the activity of non-ore materials industry enterprises. Research novelty: consists in theoretical and methodical substantiation and resolution of a number of issues concerning the improvement of costs accounting. The research brought the following results: the economic nature of such concepts as "cost" and "overheads" was elaborated; criteria of the costs classification for the accounting needs was systemized, and existing classification features with the purpose aspiration of accounting subsystems; the place of calculating during the costs accounting process as well as the costs accounting methods and calculating interaction were elaborated; the nomenclature of costs accounting objects for the needs of non-ore materials industry enterprises was offered; the accounting policy elements concerning costs were determined; the method of overheads division for the needs of non-ore materials industry enterprises was improved, which foresees the usage of normative basis of division; the allocation of the variable and constant elements of costs, the order of division basis choosing; accounting software requirements determination in the areas of functioning technical, commercial and ergonomical groups was given a further development; the recommendations concerning accounting computer system creation at the enterprise in the part of principles systematization and approaches to its organization were worked out. Extent of implementation: the research results are used in activity of the non-ore materials industry enterprises of Zhitomir region and in teaching such disciplines as "Financial Accounting", "Accounting Organization", "Accounting and Auditing", "Economic Analysis" at ZIET. Effectiveness: ensures fair representation of costs in accounting and enables to control over such transactions. Sphere, branch of usage: economic activities of enterprises of all forms of ownership and business