Formation Of A Metagraphic Model For Production Cost Accounting

Abstract

The article examines the methodology for establishing cost management systems in complex industrial complexes. In the article, the authors pointed out that calculating the cost of coatings produced in an industrial enterprise should not be reduced only to calculating the cost of a planned order. Actual data for the period in question must also be reflected in parallel. The authors present the development of declarative representation of information system of management production accounting in the form of its sub-item model, defining a set of objects of cost allocation in the system of management accounting and their attributes. This model will ensure the participation of process specialists (not programmers) both in the development of the system and in its adjustment in the process of changing operating conditions. The described author's approach by analogy can be used to assess the efficiency of auxiliary materials, energy carriers in paint and varnish production, when calculating the planned direct costs by type in order to compare them with actual costs and assess the deviations that arise.

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Publisher

European Publisher

First Online

25.09.2021

Doi

10.15405/epsbs.2021.09.02.254

Online ISSN

2357-1330