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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: Accounting and audit of production costs and calculation of cost of production in the system of economic entity
Creators: name: ÐÐ¾Ð»ÐµÑÐ¾Ð²Ð°, ÐÐ°ÑÐ¸Ñ
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: 2018
Subjects: ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
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description: The object of the study is JSC "Spectrans", which is responsible for the comprehensive cleaning of the territory, repair and maintenance of roads.
The purpose of the graduation work is to study the peculiarities of accounting and auditing the costs of production and calculating the cost of production at JSC "Spectrans" and the development of proposals for their improvement.
JSC "Spectrans" keeps records of the costs of performing work, providing services in the context of the types of activities for the following types of costs: material costs, labor costs with accruals, depreciation of fixed assets, other costs. The goals and objectives of cost accounting, its regulatory and legal framework were also reviewed.
Based on the data of the annual reporting of JSC "Spectrans", the effectiveness of the organization was analyzed. This analysis showed that the company successfully functions and develops, maintains the balance of its assets and liabilities in a changing internal and external environment, constantly maintains solvency, as well as investment attractiveness. Also, the basics of organizing synthetic and analytical accounting of expenses of JSC "Spectrans" were considered.
Based on the findings of the study, possible measures were developed to improve cost accounting.