Методика учета затрат и калькулирования себестоимости услуг транспортных организаций по перевозке пассажиров

Abstract

Статья содержит экономическую сущность, значение и необходимость внедрения управленческого учета в организациях Республики Беларусь, методы формирования информации и ее состав, а также объекты учета и объекты калькуляции себестоимости транспортных услуг по перевозке пассажиров.

The article contains an economic entity, the value and necessity of introduction of management accounting in the organizations of the Republic of Belarus, the methods of forming of the information and its composition, as well as the accounting objects and objects of calculation of net cost of transport services in transportation of passengers. In addition, the stated indicators of activities of the transport organizations in the carriage of passengers and the order of their definition, methods of accounting of expenses for maintenance and expioitation of transport means and methods of calculation of cost of services on transportation of passengers and its implications for management.