THE FUNCTIONAL METHOD OF ALLOCATING OVERHEAD COSTS, DIRECTED TO THE USE OF RESOURCE-SAVING TECHNOLOGIES OF

Abstract

Introduction of resource-saving technologies aimed at economical consumption of energy, material and other resources for technological purposes. Increase of the interest savings that will contribute to the proposed by the authors of the article the method of allocation of overhead costs for facilities of enterprises.

In the result of the research the authors came to the conclusion that the most effective method of allocating overhead costs specific targets for the calculation is the functional method of overhead allocation, which allows you to more accurately distribute the overhead expenses for the production of each product. The technique of application of functional- cost analysis (FCA) in the allocation of overhead expenses for the objects of the calculation includes the following sequence of actions: the calculation of the unit cost of the resource; the group of similar overhead costs; the choice of the base distribution (driver); the calculation of the distribution, transfer the overhead of the objects of calculation.

Application of this method will contribute to a significant reduction in the consumption of the following resources: the cost of labor, work machines and equipment, capital investments, time of construction of objects.