ACCOUNTING MODELS DISTRIBUTIONS OVERHEAD COSTS

Abstract

The assessment of the distribution base of overhead costs on the basis of cost factors and measures of output is made. Recommended advanced nomenclature of overhead costs in the context of three groups: group A “The costs of the maintenance and operation of fixed assets”; Group B “Expenses related to organization, maintenance and production management” Group C “Non-productive expenses (losses and downtime, shortages and other expenses)”. This allows you to justify the distribution of certain types of costs in accordance with the technological factors of their formation.