PREREQUISITES OF TRANSITION TO NEW METHODS OF ACCOUNTING COSTS ANDCALCULATION OF COSTS IN POWER ENGINEERING OF THE REPUBLIC OF BELARUS

Abstract

In modern conditions, the problem of efficient cost management is becoming more acute for energy enterprises. The existing
accounting of actual costs does not meet the growing needs. In the article the concept of “expenses” and classification of costs are
studied. The grouping of costs in different activities is analyzed. The principles on which cost management is based are considered.
Methods of cost accounting and calculation of prime costs are studied. It was suggested to apply standard cost accounting at the energy
enterprises. This method of costs accounting more fully meets the needs of management of production processes. For a more detailed
assessment of costs at each stage of production in the energy sector, it is proposed to replace the process calculation method of costing
with the transverse method. A scheme for calculating the prime cost of production using the transverse method was developed on the
example of a thermal power plant.

Table 2. Fig. 2. Ref.: 4 titles.