title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾ Ð¸ ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐÐÐ Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improving production cost accounting and cost calculation (on the example of LLC INKOR)
Creators: name: ÐÐ°Ð·Ð°ÐºÐµÐµÐ²Ð°, ÐÐ½Ð°ÑÑ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: 2019
Subjects: Ð·Ð°ÑÑÐ°ÑÑ Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾
ÑÑÐµÑ Ð·Ð°ÑÑÐ°Ñ
ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
costs
cost accounting
cost
costing
accounting policies

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description: The object of study is INCOR LLC.
The purpose of the final qualifying work is the analysis of cost accounting and calculation of the cost of the enterprise LLC INCOR for making decisions on measures for their improvement.
Based on the analysis of cost accounting and costing, the shortcomings of the existing cost accounting and costing calculation system were identified.
Possible cost accounting and calculation methods for small-scale production were considered and a custom cost accounting method was selected.
A new accounting policy has been created for the organization.
A comparative analysis was made of the three distribution bases for general and general production costs and a base proportional to marginal income was selected.
Introduced a new accounting policy in the 1C system of the company. Cost calculation is automated.
 Implementation of measures to improve cost accounting and costing will lead to increased pricing policy flexibility and an increase in the company's net profit.