title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð°ÐºÐ»Ð°Ð´Ð½ÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of the accounting and analytical system for controlling overhead costs of the organization
Creators: name: ÐÑÐ¾Ð¼Ð¾Ð²Ð°, ÐÐ»Ð¸Ð·Ð°Ð²ÐµÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½Ð°ÐºÐ»Ð°Ð´Ð½ÑÐµ ÑÐ°ÑÑ Ð¾Ð´Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð½Ð°ÐºÐ»Ð°Ð´Ð½ÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
ÑÐ°ÐºÑÐ¾ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°ÐºÐ»Ð°Ð´Ð½ÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
accounting
management
overhead costs
overhead control
factor analysis costs

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description: The object of research is Gazpromneft â Digital Solutions LLC. The subject of the work is an accounting and analytical overhead system based on the example of Gazpromneft â Digital Solutions LLC. The purpose of the presented research is to determine the direction of improvement and optimization of the accounting and analytical overhead system of Gazpromneft â Digital Solutions LLC and to evaluate the effectiveness. The work is presented with an introduction, three chapters and a conclusion, a list of sources used, appendices. To solve the tasks set in the work, such research methods as financial, economic and statistical analysis, methods of grouping and comparison, tabular and graphical methods are used. The regulatory framework of the study consists of regulatory legal acts, federal laws and byâlaws. This paper examines the aspects of overhead costs within the framework of internal control in an organization. The actual problem of the lack of interpretation of the term "overhead" in regulatory legal acts on accounting and the principles of rationing overhead costs is noted. The overhead accounting process was described, its important aspects, the specifics of accounting were identified, and a parallel was drawn between the components of overhead costs in accounting and management. Based on the formed process, an analysis of the accounting system of Gazpromneft â Digital Solutions LLC was carried out, conclusions were drawn about its transparency and reliability, and areas for development were identified for study in the following chapters. Tools have also been developed to improve the quality of accounting and analytical systems and their economic efficiency has been calculated. The practical significance of this research lies in the development of practical measures to improve accounting and analytical systems that can be implemented in the practical activities of Gazpromneft â Digital Solutions LLC and other IT organizations.