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PROBLEMS OF MODERN ECONOMICS, N 2 (30), 2009
YOUNG SPECIALISTS
Dymkov V. M.
PhD student, St.Petersburg State University of Economy and Finances

Methodological aspects of planning and optimization of costs at machine-building enterprises
The article describes specific features of accounting and planning of production cost price at machine-building enterprises, presents classification of costs depending on the aims of planning, accounting, and control. The author defines the place of “direct cost” and controlling methods in the system of management with regards to the specificity of machine-building enterprises
Key words: optimization of costs, cost price, planning, management, machine-building, machine-building enterprise



Литература
1. Положение по бухгалтерскому учету «Расходы организации» ПБУ 10/99: Утв. Приказом Министерства финансов РФ от 06.05.1999 № 33н.
2. Ерофеева В.А., Клушанцева Г.В., Кемтер В.Б. Бухгалтерский учет с элементами налогообложения: Учебник. – СПб.: Изд-во «Юридический центр Пресс», 2007.
3. Бухалков М.И. Внутрифирменное планирование. — М.: ИНФРА-М, 1999.
4. Кондраков Н.П. Бухгалтерский учет: Учебник. – М.: ИНФА-М, 2006.
5. Тумасян Р.З. Бухгалтерский учет: учебно-практическое пособие. – М.: Омега-Л, 2006.
6. Управленческий учет: Учеб. пособие /Под ред. А.Д. Шеремета. – М.: ИД ФБК ПРЕСС, 2002.

Article in russian

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