UK: Важливим чинником у процесі визначення собівартості продукції є не лише врахування усіх прямих витрат виробництва, а й вибір методу розподілу загальновиробничих витрат залежно від характеру діяльності підприємства, який гарантував би справедливий розподіл відносно найбільшої частки прямих витрат у загальній структурі виробничих витрат. Разом із тим для встановлення достовірної оцінки собівартості товарів (робіт, послуг) необхідно не лише визначати величину загальновиробничих витрат, а й правильно визначити базу їх розподілу. Загальновиробничі витрати безпосередньо належать до витрат звітного періоду, в якому фактично понесені, отже, вони впливають на фінансовий результат поточного періоду, а не періоду, коли була реалізована готова продукція. Тому для прийняття ефективних управлінських рішень необхідне володіння інформацією щодо витрат виробничого процесу в усіх його аспектах: за їх структурою, видами, обліковою політикою щодо відображення витрат.
EN: The influence of accounting methods, approaches to the classification of overhead costs and the choice of the basis of their distribution on the formation of reporting indicators has been considered in the course of the research. Different approaches to determining such factors as normal production capacity have been analyzed. The connection between the bases of distribution of overhead costs and production capacity have been considered. It has been noted that the procedure for determining the normal production capacity and the identification of distribution bases should be recorded in the accounting policy of the enterprise. The authors determined that for the division of overhead costs into variables and constants it is necessary to use special methods to reveal the role of costs relative to the volume of activity (methods of technological rationing, analysis of accounts, high / low point method, correlation method, regression analysis, etc.). However, in practice, manufacturing companies rarely distribute costs by these methods, and usually use approximate calculations. Therefore, the authors suggest ways to improve the classification of overhead costs, which contains the optimal number of features, taking into account the organizational structure and peculiarities of the enterprise, as well as detailing the Chart of Accounts to specify items of overhead costs. Most scientists discuss the feasibility of allocating fixed overhead costs, but the question of the impact of such allocation on the final financial result of the enterprise is not fully disclosed. Today, this issue is the most relevant and especially important, because it depends on the completeness of the inclusion of overhead costs in the cost composition of output and, as a result, which lead to reduction or increasement of net profit, which is the source of further operation of the enterprise. The company can independently choose the methods of cost accounting, taking into account their characteristics and correlate them with the requirements and outcomes that the company expects to receive as a result of their use. Thus, the impact of overhead costs on the method of calculating the total costs (Absorption Costing) and the method of calculating variable costs (Variable Costing) on the formation of the financial result of enterprises have been considered in the article. In general, in our opinion, none of the methods gives an absolutely relevant result, so the management system should combine the basic concepts of standard accounting, with respect to the modern international methodological approaches.
