UDC 657.421
Authors
Turishcheva T. B.
Abstract
The article explores the specifics of methodological tools for cost accounting (costs) in autonomous institutions. It is noted that the formation of basic cost standards for calculating the amount of targeted financing (subsidies) should not include general and overhead (indirect) costs. It is concluded that the amount of financial support for an autonomous institution is made up of the amount of expenses calculated according to the standards, and the amount of non-standardized overheads and general business expenses of the institution determined by calculation.
Keywords
internal control system (ICS), costs, basic standards, autonomous institution.
