Scientific Journal of KubSAU

In this article, the issue of accounting for direct costs as part of the cost of construction works and services are considered, a characteristic is given to each of the methods presented in the work, and calculations are made on the basis of accounting data at LLC MontazhTechStroy. In the course of the analysis, positive and negative features of methods for writing off materially production costs within the research organization were revealed, conclusions were drawn in accordance with which proposals were made to rationalize the management accounting of the economic entity with respect to methods for writing off direct costs for the cost of finished goods (works, services)

This article contains the answer for the question about the "shadow" sector of the national economy, there is the author's interpretation of "shadow economy" as a self-organizing system, which develops itself according to the main economic principles and situates in harmonious coexistence with the economic environment. We have identified the main causes of the appearance of shadow structures, stages (birth, development, maturity, decline and death), their characteristics and offered the basic directions for fight with the shadow economy. This research was illustrated with drawings and analytical tables. The author reveals the essence of the system of national accounts, as a system of indicators which were recorded in the form of accounts that reflect the different sides of the reproduction processes in the economy, it identified the main indicators and schematically illustrates the relationship of these indicators. We have estimated the size of the shadow economy in different countries, identified factors that help to the development of shadow structures, including the imbalance of demand and supply, which is caused the deficit of goods and services. The author presents the main trends of spreading the shadow economic activities (financial, economic, legal, administrative, social and political) and the direction of fighting against the shadow economy, with the help of mass supporting this struggle in society