Lozovytska D. Management cost accounting of operating activity on enterprises of cars trading and their service on the basis of process approach

Object: process of operating costs of the enterprise trade in automobiles and auto service. Purpose: to study the theoretical, organizational, methodological aspects and development of scientific and practical recommendations on the concept of process-oriented cost accounting and budgeting on enterprises of cars trading and their service. Methods: theoretical synthesis, abstract logic, deduction, induction, grouping, design, graphics, comparison, synthesis. It is offered: model process-oriented system of accounting, control and cost analysis: structural model and functional model, developed accounting nomenclature of activities and operations of the main and support processes at the type of services and businesses, improved operating system process-calculation of the cost of services commercial vehicles and service centers based on the definition of the stages of ABC costing, application of analytical accounting sub-accounts to 91 "Production costs," 92 "Administrative expenses", 93 "Cost of sales" for the accumulation and distribution of these costs by type of service, business segments, improved budgeting process company's expenses through the specification of its elements. Scope of usage: the enterprises of cars trading and their service.