Organization of Cost Accounting Geophysical Works

Учёт. Анализ. Аудит

ELENA M. Sorokina¹  LYUDMILA V. Tyukina² 

[1] Baikal State University;VostSibAudit;

关键词: геофизические работы;    затраты геофизических работ;    учет затрат;    позаказный метод учета затрат;    общепроизводственные расходы;    оценка незавершенного производства;    geophysical surveys;    cost accounting;    job-order method of cost accounting;    production cost;    work in progress (wip) evaluation;   

DOI  :  10.26794/2408-9303-2017--4-73-82

来源: DOAJ

【 摘 要 】

Geophysical work is an integral precursor of fossil fuel mining. The costs generated by geophysical enterprises within the orders are transferred to the extracting enterprises. Timeliness of determining the true amount of costs of a geophysical enterprise is an essential factor affecting the current evaluation of the order. In geophysics there are branch peculiarities of the organization of cost accounting. The article deals with the conditions for performing geophysical works and the possibility of obtaining relevant information. A scheme is developed for the formation of information on the costs of a geophysical enterprise within the order. It is established that the practical basis for distribution of general production expenses does not accurately reflect their inclusion in the composition of costs for the types of work performed for individual orders. It is proposed to clarify the basis for the distribution of general production costs. Theoretical conclusions are confirmed by calculations. The change in the conditions for the formation of costs in the performance of geophysical work raises the validity of their calculation for individual orders, which makes it possible to clarify the profitability of each order and the timeliness of calculating the profit tax of geophysical enterprises.

【 授权许可】

Unknown