SPECIAL FEATURES OF COSTING FOR FEDERAL STATE UNITARY ENTERPRISE IN THE RUSSIAN FEDERAL SERVICE FOR EXECUTION OF PUNISHMENT
The article deals with the normal business and other expenses formation procedure. The author suggests the enhancement of primary and analytical accounting, introduction of normative method for cost accounting based on unified approaches to various kinds of business in federal state unitary enterprises in the Russian Federal Penitentiary Service and Composite Analytical Department of Russian Financial and Economic Administration. This will give an opportunity to improve the quality of overall accounting and expense level control and as result to raise productivity effectiveness for federal state unitary enterprise in Russian Federal Service for Execution of Punishment.
Keywords: productivity enhancement, cost reduction, normal business expenses, direct and indirect
expenses, normative method of cost accounting, primary and analytical accounting, operational
analysis, internal control, other expenses, valuation reserves creation.
Lyubov A. Malenkova, candidate of Economics, associate professor, Deputy Director of Accounting, Analysis, Finance and Taxation department of Russian Federal Penitentiary Service Academy.