Пропозиції щодо формування, розподілу та відображення в обліку витрат сфери матеріального забезпечення хлібопекарних підприємств
Proposals on the formation, distribution, and accounting for the costsof the sphere of material maintenance of bakeries

Summary/Abstract: The purpose of this article is to develop proposals for improving the order offormation, distribution and recording costs of the sphere of material securityin bakery.We have presented anexample of the distribution of total costs of sphere of security in areas ofexpenditure in enterprises that use a separate account "Expenses tomaintenance of production" and on this basis - the options of creating theinitial value of the stock. This will make it possible not only to determine the total amount of costs ofmaintenance, but also to make up analytical model that will facilitate thedisclosure of the total expenditure by type, purpose, centers of origin andcenters of responsibility.We offered toconcentrate all costs of the sphere of material security on one activesynthetic account "Expenses for material support."

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