FORMATION OF COST SUBJECTS OF HOUSING AND COMMUNAL SERVICES FROM THE POINT INDIRECT COSTS
S.A. Gorodkova1, E.A. Kibireva2
1Siberian University of Consumer Cooperation, Leningradskaya st., 16, Chita, Zabaykalskiy kray, 672086
2Transbaikal State University, Aleksandro-Zavodskaya st., 30, Chita, Zabaykalskiy kray, 672039
Keywords: затраты, косвенные затраты, себестоимость, ставки распределения косвенных затрат, услуги водоснабжения и водоотведения, expenses, indirect expenses, prime cost, rates of distribution of indirect expenses, services of water supply and water disposal
Abstract
In connection with specifics of activity of subjects of housing and communal services of the most actual the problem of completeness and expediency of inclusion of indirect expenses in prime cost of the rendered types of service is represented. The tools of distribution of indirect (laid on) expenses focused on objectivity of an expensive assessment of technological process and competency of reference on a concrete type of the provided services are shown in article.
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