costs

Theoretical and applied aspects of budgeting of foreign economic activity of enterprises in conditions of Ukraine’s European Integration

The actuality of research is caused by the necessity of implementation and realization of budgeting of foreign economic activity at the domestic enterprises in conditions of Ukraine’s European integration.

Estimating the value of real estate logistics objects

In order to evaluate strategic business units there were identified the main types of its value: the current value, market value, liquidation value, replacement cost, cost of reproduction, the investment cost, which allowed to determine the level of its usefulness to businesses, particularly, also the supply chain for which priority is adding value to the client by each element.

Internal audit in the cost managing of restaurant business enterprises

In the article the theoretical aspects of internal audit and the problems of
its practical application at the restaurant business enterprises have been considered.
The basic approaches to defining the essence and purpose of internal audit have been
determined. The expedience of the internal audit application as opposed to other form
of financial control has been substantiated.The comparative analysis of the benefits
and disadvantages of the internal audit implementation at restaurant business

Sector of activity as a backbone factor accounting and control on the quality costs of flour milling enterprises

The article reveals organizational and technological features of flour milling enterprises activity and defined the nature of their impact on cost accounting construction. We have built a model of the system input and output quality control of harvesting and processing of grain at the specialized enterprises. The characteristics of the technological process of harvesting and processing of grain, which affect the recognition, the structure of the operation costs  and the formation of the major and by-products' cost is given. 

Information provision for cost management at the energy supply company: accounting and analytical approach

In the article role of accounting-analysis system as process of cost’s management at 
energy supply company and place of management accounting in this process are highlighted. 
Components and forming of accounting information provision for cost management is 
conducted.  
Determined that reasonableness and prudence of management decisions regarding cost 
optimization at energy supply companies (primarily those that are included in the tariff 
structure), largely depends on the quality of information provision of accounting users, their 

Calculation by activity (activity-based costing) to drilling enterprise as a knowledge base formaking strategic management decisions

The methods of calculation of costs in the accounting system for the purpose of decision-
making in the strategic development of the company. Revealed differences in the various
methods of systematization of costs and calculation of production costs. The features of
approaches to different methods of calculation costs. Analyzed matching system for collecting
and processing information existing ata point in the methods of management, the
appropriateness of their use in the system of management accounting.