Bezverhiy K. Accounting and control of indirect costs: management aspect

The thesis is substantiated the improvement methodology and organization of accounting and control indirect costs of industrial enterprises. The economic substance of expenditure and the concept of indirect costs are revealed. Classification and composition of the indirect costs of industrial enterprises to meet the needs of management are improved. The organizational and technological features of instrument companies and their impact on the construction of accounting and control overhead instrument-making enterprises are defined. Documentation of business transactions in accounting and control overhead industrial enterprises is improved. It will strengthen accounting and control information for the purposes of management. Proposals to improve the construction of synthetic and analytical accounting of indirect costs are given. Budgeting of indirect costs of industrial enterprises for managing defined as an effective tool of them is defined. Model of indirect control of industrial enterprises, which are takes into account elements of the subsystem of control of indirect costs as part of control of industrial enterprise as a whole is developed. The general methodology and comprehensive approach to evaluating the efficiency of control of indirect costs of industrial enterprises is developed.