DETERMINATION OF THE RESPONSIBILITY CENTERS AND ECONOMIC PROCESSES OF THE MACHINE AND TRACTOR FLEET - THE MAIN COMPONENTS OF THE COST CALCULATION METHODOLOGY

Abstract

Determination of the Centers of responsibility and business processes of the car-tractor Park in the article – fundamentals of methodological provision of cost accounting, cost accounting process, assessment of the influence of external and internal factors, strategic goals, Legal Regulation, external and internal stakeholders, elements of a methodological approach to cost accounting: purpose, tasks, method, calculations, an integrated approach to cost accounting, cost accounting for business processes, according to financial responsibility centers, cost accounting in places where costs arise, functional groups, segments,, the specifics of providing information for the process of organizing and maintaining cost accounting for the purpose of practical implementation of an integrated methodological approach in machine-tractor parks, without taking into account the factor of combined seasonality, seasonality, have been studied.