PROSPECTS FOR STANDARDIZATION OF CALCULATION ACCOUNTING TECHNIQUES IN THE MANAGEMENT SYSTEM OF BUSINESS ENTITIES

Abstract

As a result of the active development of society, economics and technology, there is a need to develop standards that allow for the establishment of uniform rules and requirements for business administration in order to optimize production and management processes. However, the volume and diversity of industrial production, large-scale automation of technologies and processes serving these technologies against the background of the increasing globalization of the economy led to the fact that at the beginning of the last century there was interest in standardizing not only production, but also management processes. Today, the accelerated development of IT technologies, the transition to the digital economy, as well as emerging challenges and threats in the context of sanctions pressure on businesses imply mobility in approaches to calculating the cost of manufactured products. The availability of various calculation tools complicates the choice of more effective ones for diverse organizations. In this regard, there is a need to analyze possible approaches to choosing a costing policy for business entities and substantiate the need to standardize procedures for generating product costs. The relevance of this is confirmed by the lack of recommendations at the legislative level for choosing preferences in the calculation processes. With this in mind, the article aims to explore approaches that are important when choosing a policy for the unification and standardization of accounting. The study revealed a decrease in the information function of industry calculation from the standpoint of cost and results management, focused on the formation of the cost of only the final product of production. The directions for the unification of calculation accounting techniques in the development of draft standard standards for calculating the cost of products (works, services) in the context of strengthening the quality management system have been identified. The analysis of methodological materials made it possible to systematize the requirements for standard universal and industry-specific corporate standards for calculating the cost of production facilities. The highlighted requirements for the standard industry standard for accounting can be used in the practical activities of commercial entities in a modern business environment.