The model of management accounting of expenses and calculation of prime cost on operational segments predetermines data collection and processing on expenses of the industrial enterprise for places of emergence, the centers of expenses, the centers of responsibility, control of allocation of costs by types of production. The model of management accounting of expenses and calculation of prime cost on operational segments is the first step of the technique of the accounting of expenses developed by authors providing formation of information in system of management accounting thereby strengthening control and analytical opportunities of the account. It is expedient to enable the realization of the offered model by means of application of the AVS method which is an innovation not only in domestic, but also in foreign management accounting. Tools of the AVS-method allow to redistribute with the largest accuracy costs of a technological stage of each of types of production or a semi-finished product as the possibility of use of different bases of distribution of overhead and indirect costs, so-called kost-drivers at the second step of the offered technique appears. Indisputable advantage of the offered model is her universality and flexibility concerning the enterprises of various spheres of industrial production, and also concerning a wide range of tasks which can be solved by means of her separate techniques.
enter
1. Bobrova E.A., Ilyuhina N.A. Process formirovaniya integrirovannoy sistemy ucheta zatrat i sebestoimosti produkcii v sfere bezalkogol'noy promyshlennosti. Tehnologiya i tovarovedenie innovacionnyh pischevyh produktov. 2014. № 3 (26). S. 106-113.
2. Bobrova E.A., Ilyuhina N.A., Lytneva N.A. Primenenie i razvitie zatratnogo metoda formirovaniya ceny organizacii. / Rol' nauki v razvitii obschestva. 2014. S. 15.7. Ilyuhina N.A. Kal'kulirovanie sebestoimosti: sovremennye metody ucheta zatrat. Upravlencheskiy uchet. 2006. № 4. S. 39.
3. Ilyuhina N.A. Modernizaciya sistemy upravleniya zatratami v pischevoy i pererabatyvayuschey promyshlennosti. Tehnologiya i tovarovedenie innovacionnyh pischevyh produktov. 2012. № 2. S. 111-117.
4. Ilyuhina N.A. Uchetnaya sistema zatrat predpriyatiy gorno-obogatitel'nogo proizvodstva. Avtoreferat dissertacii na soiskanie uchenoy stepeni kandidata ekonomicheskih nauk / Orlovskiy gosudarstvennyy tehnicheskiy universitet. Orel, 2007.
5. Ilyuhina N.A. Uchetnaya sistema zatrat predpriyatiy gorno-obogatitel'nogo proizvodstva. Dissertaciya na soiskanie uchenoy stepeni kandidata ekonomicheskih nauk / Orel, 2007.
6. Ilyuhina N.A., Bobrova E.A., Fedorova T.V. Uchetnye aspekty funkcionirovaniya malyh predpriyatiy pischevoy i pererabatyvayuschey promyshlennosti v 2013 godu. Tehnologiya i tovarovedenie innovacionnyh pischevyh produktov. 2013. № 3 (20). S. 97-107.
7. Ilyuhina N.A., Ivaneeva E.V. Teoreticheskie osnovy ocenki ob'ektov nematerial'nyh aktivov v sistemah mezhdunarodnogo i nacional'nogo buhgalterskogo ucheta. Vestnik OrelGIET. 2011. № 3 (17). S. 32-37.
8. Ilyuhina N.A., Ivaneeva E.V. Metodika upravlencheskogo ucheta zatrat i kal'kulirovaniya sebestoimosti produkcii. Mezhdunarodnaya torgovlya i torgovaya politika. 2009. № 1. S. 33-38.
9. Ilyuhina N.A., Komarevceva O.O. Diskretno-sobytiynoe modelirovanie v upravlenii ekonomicheskoy sistemy municipal'nogo obrazovaniya. Sovremennye naukoemkie tehnologii. 2015. № 7. S. 77-80.
10. Ilyuhina N.A., Suvorova S.P. Kontrol'no-raspredelitel'nye procedury upravlencheskogo ucheta zatrat v organizaciyah gornoobogatitel'nogo proizvodstva v celyah ih analiza. Ekonomicheskiy analiz: teoriya i praktika. 2007. № 9. S. 56-62.
