Calculation of expenditures by types of activity at industrial enterprises

Burlan Svitlana A. () and Prokopovich Leonid B. ()
Additional contact information
Burlan Svitlana A.: Black Sea State University named after P. Mohyla
Prokopovich Leonid B.: Admiral Makarov National University of Shipbuilding

The Problems of Economy, 2014, issue 1, 211_216

Abstract: The article identifies reasons that restrict use of calculation of expenditures by types of activity (ABC system) in practice of domestic enterprises. It systemises advantages of the use of the ABC system during calculations. It considers main stages of calculation of expenditures by types of activity. It offers classification of factors that influence formation of types of activity in the ABC system. It systemises shortcomings of the ABC system, that limit the sphere of its application at domestic enterprises: complexity and high labour intensiveness of calculations; high demands to accuracy, analytical character of information, professional training of personnel in efficient internal organisational communications; and resource intensity. It identifies dependence of efficiency of the ABC system functioning on correct selection of types of activity, in context of which production expenditures are calculated, when forming which the need of taking into account production factors and non-production activity factors is justified.

Keywords: calculation of expenditures; calculation; cost value; industry; base of allocation (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.problecon.com/pdf/2014/1_0/211_216.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2014:i:1:p:211_216

Access Statistics for this article

The Problems of Economy is currently edited by Kizim Nikolay A.

More articles in The Problems of Economy from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)
Bibliographic data for series maintained by Alexey Rystenko ().