Accounting and Audit of Production Costs and Calculating the Cost of Production

Student: Lukashina Elizaveta

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

In the current conditions of economic instability, many companies are trying to reduce production costs to improve efficiency indicators. The issue of controlling production costs is very paramount in any modern organization. This paper aims to illustrate various options for production costs analysis in the company and to identify the most effective ways to reduce it. Furthermore, in this paper the practical part contains a scenario analysis of the optimal method for allocating indirect costs per unit of production and reducing costs. The results of the study will provide some useful recommendations based on the obtained results for further improvement of the analyzed topic.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses