Ivanyuta O. Accounting and analysis for overhead costs in large industrial enterprises

The thesis is devoted to the grounding of theoretical concepts and developing of practical recommendations to improve accounting and analysis for overhead costs in large industrial enterprises. Based on the study of theoretical concepts of accounting for overhead costs its essence has been clarified and the new approaches to classification have been proposed. The current state of overhead costs in large industrial enterprises has been grounded and the branch particularities of its accounting reflection and management have been determined. The organizational and methodical provisions of accounting for formation of overhead costs of main and auxiliary production shops have been improved. The multilevel distribution mechanism for overhead costs has been worked out. The procedure of economic analysis for overhead costs has been grounded.