EFFICIENCY OF ACCOUNTING AND COST CONTROL AT OIL PRODUCTION ENTERPRISES

Abstract

In the article, the author considers the methods of cost accounting used at oil production enterprises. Taking into account the peculiarities of the technology of extracting oil from the bowels of the earth, its technological preparation and pumping, the author suggests the use of elements of the normative method of cost accounting in the article. It is proposed to use modified forms of primary documents for the release of materials to the workshops of the main production. Limiting the costs of auxiliary materials will allow monitoring the use of resources, both at the storage stage and at the stage of their release into production. Operational accounting of deviations in the consumption of auxiliary materials used, taking into account the places of their occurrence and the identification of the culprits of overspending, will allow managers of the appropriate management level to make timely correct management decisions.