Accounting and Audit of Costs and Calculation of Production Costs in IT-Companies

The study is focused on finding ways to improve the accounting and audit of costs and calculation of production costs in IT-companies under Russian standards. The dynamic development of the information technology industry and the lack of methodical recommendations for accounting costs in the IT-sector highlight the relevance of the study. The first chapter reveals the theoretical and the regulatory aspects of the study and the features of IT-production in accordance with the specifics and trends of the information technology industry. The second chapter demonstrates the accounting costs and the calculation of costs in Mobiledev LLC and , additionally, with the help of the scenario analysis the best option among alternatives was found in terms of impact on reporting. The third chapter is devoted to the development and testing the audit methodology in analyzed company. The conclusion of the paper represents the recommendations for improving the audit and accounting of costs and calculation of costs in Mobiledev LLC, which can also be used in accounting and audit of the similar company.