Chapter 22: Reengineering of the Process of Attribution of General Shop Expenditures to Products’ Cost at a Machine-building Company

The strategy of growth of effectiveness of the used resources and increase in efficiency of the production activities of machine building companies require a completely new approach to the calculation work of accounting services. Quality of calculation of cost of products (works, services), which is ensured also by flexible adaptation of the calculation process to the complex material of the information space and complex managerial decisions, comes to the foreground. Provision of effectiveness of sales and business’s profitability on the whole requires permanent analysis of profitability in view of the specific nomenclature positions of the issued products, which is impossible without precise calculation results for each of them. These data allow forming an effective information fund, which ensures the development of a wide range of current managerial decisions and different horizons of strategies, from the sphere of material and technical supply to pricing and nomenclature of the issued products.