title: ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÑÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÑÑÐ°Ñ Ð¿Ð¾ ÑÐµÐ½ÑÑÐ°Ð¼ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´Ð¾Ð±ÑÐ²Ð°ÑÑÐµÐ¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸)
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: Organization of accounting and analysis of costs in terms of responsibility centers (by the example of an extractive industry enterprise)
Creators: name: ÐÐ¸Ð¼Ð¸Ð½Ð°, Ð¡Ð¾Ñ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: 2022
Subjects: ÑÐµÐ½ÑÑ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸
ÑÑÐ°ÑÑÑ Ð·Ð°ÑÑÐ°Ñ
Ð³Ð¸Ð±ÐºÐ°Ñ ÑÐ¼ÐµÑÐ°
Ð´Ð¸ÑÐµÐºÑ-ÐºÐ¾ÑÑÐ¸Ð½Ð³
ÑÑÐ°Ð½ÑÑÐµÑÑÐ½Ð¾Ðµ ÑÐµÐ½Ð¾Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ðµ
center of responsibility
cost items
flexible estimate
direct costing
transfer pricing

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description: The subject of the graduate qualification work is: "Organization of accounting and analysis of costs in terms of responsibility centers (by the example of an extractive industry enterprise)". The given work is devoted to studying the cost management system of Karelian Pellet JSC and the development of measures to improve it. The research set the following goals: 1. Studying structural approach in management accounting and responsibility centers in particular. 2. Evaluation of the effectiveness of the enterprise and the cost management system operating on it. 3. Development of recommendations for optimizing the current cost management system. The work was carried out on the basis of DFEM IIMET. The initial data and materials necessary for the study were collected from the official sources of Karelian Pellet JSC on the INTERNET network. The property potential of the organization, its financial position and financial stability were analyzed, and an analysis of the costs of the enterprise was carried out, which made it possible to comprehensively evaluate the current position of the company. As a result of the research, it was decided that effective cost management can be achieved through the introduction of the "Direct Costing" method, which allows to reduce product prices and optimize costs. The proposed method involves accounting for the prime cost only in terms of variable costs. The remaining costs are collected on a separate account and written off to financial results. In other words, they are taken into account when calculating profit or loss for the reporting period.