Gladchuk I. Calculation and Analysis of Production Expenditures (on the Example of Brick-Making Plants of Chernivtsi Region)

Current issues of calculation and analysis of production expenditures of brick-making plants of Chernivtsi Region are researched. The essence and intension of the production expenditures as accounting objects and economic analysis at the enterprises-manufacturers of wall materials are specified. The methods of fiscal accounting of production expenditures are developed and the way of internal reporting, in particular "Report on Formation of Prime Cost of Raw and Additional Materials" is elaborated. The report "Calculation of Prime Cost Production of Bricks" is suggested on the basis of aforementioned internal report. Classification of expenditures, algorithm of the method of average prime cost for brick-making plants, user's guide on formation of prime cost produce of enterprises-manufacturers of wall materials are improved. Methods of economical analysis are elaborated on and indices system used while analysis of brick-making produce is suggested.