Organization of Cost Accounting Geophysical Works
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/175 |
| _version_ | 1797884286800494592 |
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| author | ELENA M. Sorokina LYUDMILA V. Tyukina |
| author_facet | ELENA M. Sorokina LYUDMILA V. Tyukina |
| author_sort | ELENA M. Sorokina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T04:05:20Z |
| format | Article |
| id | doaj.art-aaa02665149045358500de0e40e3a612 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:05:20Z |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-aaa02665149045358500de0e40e3a6122023-03-13T07:07:06ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0104738210.26794/2408-9303-2017--4-73-82175Organization of Cost Accounting Geophysical WorksELENA M. Sorokina0LYUDMILA V. Tyukina1Иркутск, РоссияООО «ВостСибАудит»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.https://accounting.fa.ru/jour/article/view/175геофизические работызатраты геофизических работучет затратпозаказный метод учета затратобщепроизводственные расходыоценка незавершенного производстваgeophysical surveyscost accountingjob-order method of cost accountingproduction costwork in progress (wip) evaluation |
| spellingShingle | ELENA M. Sorokina LYUDMILA V. Tyukina Organization of Cost Accounting Geophysical Works Учёт. Анализ. Аудит 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 |
| title | Organization of Cost Accounting Geophysical Works |
| title_full | Organization of Cost Accounting Geophysical Works |
| title_fullStr | Organization of Cost Accounting Geophysical Works |
| title_full_unstemmed | Organization of Cost Accounting Geophysical Works |
| title_short | Organization of Cost Accounting Geophysical Works |
| title_sort | organization of cost accounting geophysical works |
| topic | 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 |
| url | https://accounting.fa.ru/jour/article/view/175 |
| work_keys_str_mv | AT elenamsorokina organizationofcostaccountinggeophysicalworks AT lyudmilavtyukina organizationofcostaccountinggeophysicalworks |