Actualization of the approaches to distribution of indirect costs in accounting of subjects of small entrepreneurship in wholesale trade

Abstract

Purpose: cost analysis of small businesses is an important tool for cost management, allows you to assess trends in their level, establish the reasons for the deviation of actual costs from planned (standard), to identify reserves for their reduction. For subjects of small business in the field of wholesale trade, aspects of the search for objective methods for allocating indirect costs in accounting come first in order to prevent distortion of the final cost of product groups. Discussions: the effectiveness of the cost management system depends on the organization of their accounting and analysis, which is determined by the form and methods of cost accounting, the degree of automation of the accounting processes of the trade organization, the level of planning and standardization of costs, the availability of internal reporting containing information about the identified deviations, the reasons for their formation, accepted measures to eliminate them. The most relevant issue is the existence of many bases for the distribution of indirect costs related to various accounting models, which have their advantages and disadvantages. The work raises the question of the study of various distribution methods: the «boiler method», the distribution is proportional to the proceeds from the sale, the functional-cost calculation. A number of questions are raised before the leadership of the trade organization, the solution of which helps to find objective methods of cost allocation, namely, why use cost-sharing methods, what positive aspects will the economic entity receive in the field of cost management, what disadvantages are existing distribution methods. In this study, we searched for answers to these questions during the implementation of the ABC model in the wholesale trade. Results: the study demonstrates the process of implementing functional-value calculation in the accounting practice of small businesses. Attention is focused on solving the shortcomings and problems of introducing the model, the possibility of calculating the profitability of customers and product groups is demonstrated, a scheme for constructing analytical accounting on account 44 «Sales costs» is proposed.