Registration Number
0218U100081,
0115U000246
, R & D reports
Title
Cost Accounting of Services Rendered by Businesses
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Head
Sopko Valeriya Vasylivna, Доктор економічних наук
Registration Date
26-12-2018
Organization
Kyiv National University of Trade and Economics
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Modern economic conditions require a new approach to the system of management of activities of entities of various types of economic activity. The question of determining the value of services, and hence the formation of an efficient and operational system of accounting for the costs of providing services, and the methods of calculating the latter are increasingly placed in the scientific and practical circle of the domestic school of accounting. Effective enterprise management involves finding ways to reduce the cost of services rendered, requiring the improvement of the accounting system of enterprises. In the research work the economic cost of services rendered is described as economic category and object of accounting. The experience of forming the cost of services provided in developed and transformational economies is summarized and systematized. The approaches to the formation of the cost of services rendered are substantiated. The estimation of accounting and information provision of the formation of the cost of services rendered by the subjects of economic activity is given. A system of accounting for the formation of the cost of services rendered by economic entities has been characterized. The methodological principles of accounting for the formation of the cost of services rendered by economic entities are developed. The peculiarities of the formation of the cost of services rendered in institutions of higher education are determined.
Product Description
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2020-04-02
