Organizational and methodological provisions for the implementation of the target cost accounting model

Abstract

Purpose: to develop and justify the direction of implementation of accounting and control of target costs. Discussion: the directions of studies published in the economic literature in the field of accounting and analysis of target costs are systematized and characterized; Identified problems requiring in-depth analysis and solutions; The step-by-step model of introducing target cost accounting is justified, which allows not only to provide control, but also to set a task for automating this process in the enterprise; Approaches to assessing the starting capabilities of an enterprise for the implementation of a target cost accounting model are proposed; the stages of designing the implementation of accounting for target costs are disclosed; The options for determining the price and target profit – the basic values for calculating target costs – are described. Results: the relationship between the three design blocks for the implementation of target cost accounting is determined: documentation; methods for calculating target costs, containing algorithms for the distribution and redistribution of costs; management reports. Of the two alternative options for the development of target cost accounting registers: the creation of special separate registers and the modification of existing ones, the expediency of the first is substantiated. Registers-tables are developed in the Excel system that simplify accounting and analytical procedures.