Issue page

DOI: 10.47026/2499-9636-2021-4-28-35

Tuzkova Yu.N., Arlanova O.I.

Actual Problems of Accounting Expenditures for the Output of Products

Keywords: expenditures, manufacturing charges, cost of production, cost accounting, expenditures, automation of accounting

At present stage of the market economy development, characterized by decrease in its growth rate and increasing competition, it becomes urgent to search for new ways to increase the competitiveness of Russian companies. One of the more reliable ways to increase it is to reduce the cost of production, which characterizes the efficiency of products manufacturing at a particular enterprise. Effective management of the manufacturing process at an enterprise depends on how well cost accounting and output cost determination are organized and how timely the information about expenditures is received by persons making long-term and short-term management decisions. The article deals with the issues of accounting for expenditures on manufacturing work at an enterprise, directions for improving cost accounting. In the course of the study, it is revealed that the modern system of accounting for production expenditures faces a number of problems. One of them is the lack of a unified approach to determining the method of accounting for production expenditures in a modern enterprise. In addition, such a problem as control over operating expenditures has been identified due to insufficient organization of expenditures accounting at the place of their occurrence, as well as by the center of financial responsibility and product varieties. The problem of different levels in information technology development at specific enterprises is also considered, which is considered to be a deterrent to the introduction of more advanced expenditures accounting methods. New opportunities in automation of the accounting system for production expenditures are disclosed and new directions are proposed in projects for implementing operational production cost accounting systems. The results can be used for scientific and practical activities related to research in the field of accounting, financial and managerial accounting. The authors make a conclusion on the need to improve the accounting of production expenses, which is dictated by such market factors as competition, pricing, assortment policy, expediency of investments, etc.


  1. Ageeva E.S. Aktual’nye problemy vedeniya bukhgalterskogo ucheta osnovnogo proizvodstva organizatsii i puti ikh resheniya [Actual Problems of Accounting of the Main Production of Organizations and Ways to Solve Them]. Sotsial’no-ekonomicheskie i gumanitarnye nauki, 2021, no. 3, pp. 52–54.
  2. Brusnikin R.M. Problema ucheta zatrat na proizvodstvo i puti ikh resheniya [The problem of accounting for production costs and ways to solve them]. Aprobatsiya, 2019, no. 6, pp. 58–59.
  3. Bondareva S.A. Vnedrenie sistemy proslezhivaemosti pishchevykh produktov v usloviyakh tsifrovoi ekonomiki [Implementation of a food traceability system in the digital economy]. Pishchevaya industriya, 2018, no. 4, p. 46.
  4. Druzhchenko A.S. Problemy ucheta zatrat i kal’kulirovaniya sebestoimosti produktsii v sisteme sovremennogo i otechestvennogo ucheta [Problems of cost accounting and costing of production in the system of modern and domestic accounting]. Molodoi uchenyi, 2021, no. 4, pp. 161–164.
  5. Kalutskikh G.N. Aktual’nye problemy ucheta zatrat na proizvodstvo [Actual problems of accounting for production costs]. Nauka i praktika regionov, 2020, no. 3, pp. 23–26.
  6. ERP vs MES. Chto vybrat’, chtoby poluchit’ bolee tochnuyu sebestoimost’ [ERP vs MES. What to choose to get a more accurate cost price]. Available at:

About authors

Tuzkova Yulia N.
Master’s Program Student, Department of Accounting and Electronic Business, Chuvash State University, Russia, Cheboksary (; )
Arlanova Olga I.
Candidate of Economics Sciences, Associate Professor, Accounting and Electronic Business Department, Chuvash State University, Russia, Cheboksary (; ORCID:

Article link

Tuzkova Yu.N., Arlanova O.I. Actual Problems of Accounting Expenditures for the Output of Products [Electronic resource] // Oeconomia et Jus. – 2021. – №4. P. 28-35. – URL: DOI: 10.47026/2499-9636-2021-4-28-35.