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


Kotskulych T. J.

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.
It was investigated the peculiarities of the activity-based costing (ABC) and proposed the
approach to non-direct costs distribution in absorption costing of the wells using ABC method.
In particular, it was recommended to divide the enterprise activity to five levels, the highest
one is the enterprise itself, and the lowest is the product. According to this, costs should be:
long-term fixed costs, long-term variable costs, short-term variable costs. On the drilling
enterprises functions and costs factor which were proposed would allow to distribute the non-
direct costs much more accurately and to have an adequate information about well’s costs
itself and its separate stages of building. Such approach will allow to increase the efficiency of
the strategic managerial decisions.