КОНЦЕПТУАЛЬНЫЙ ПОДХОД К ПОСТРОЕНИЮ СИСТЕМЫ УЧЕТА ЗАТРАТ ПРЕДПРИЯТИЯ

The efficiency of commercial activities depends largely on the expenditure level of an enterprise and self-cost of products, performed works and provided services. The information on costs and self-cost is formed in the enterprise cost system and is an object of the analysis and decision making. The aim of the article is to identify and propose possible solutions to some problems, which occur when forming the enterprise cost systems in the modern context. The conceptual model for construction of the enterprise cost system is considered; different methods and tools for recording information on costs and self-cost calculation are singled out and systematized according to key sectors. One of the basic problems of constructing the cost system in domestic enterprises is specified, namely, it’s the need for introduction of several types of financial, tax and management accounting within the framework of one information system. The comparative analysis of objectives of all types of accounting, their characteristics and use of accounting tools and methods is carried out in the paper. On the basis of this analysis the author has made a conclusion about formation of a specific, goal-oriented self-cost indicator: financial, management and tax self-cost in the information system. The problem of integration of all accounting types into a unified information system based on the unity of accounting methods, accounting records and source information, used in every type of accounting, is specified. The model for analytical accounting of costs in the integrated system of accounting and tax records in order to calculate actual cost of production, performed works and provided services is proposed. The problems are identified and areas of introduction in this managerial cost system are offered.