Introduction. This article provides an overview of the theoretical and practical foundations of the organization of cost accounting for road enterprises by responsibility centers. The basic stages of the process of formation of cost centers by responsibility centers are considered and a chart of accounts of management accounting of road enterprises is developed. The cost centers of the main activity of the road enterprises have been summarized, namely the responsibility centers and the cost centers.
Problem Statement. The problem of costs haring between individual units (centers of responsibility) Is solved by establishing there lationship of costs with the work of specific responsible persons. A tool for this is a management accounting system that aims at providing information and integrates the entire sequence of operations for management decision making ― planning and forecasting.
Purpose. The aim of the present paper is to define the concepts of “responsibility center” and “cost center”, to develop a chart of accounts of management accounting of road enterprises with the definition of second and third order subaccounts.
Materials and methods. In writing the article, the following general scientific methods of research were used: induction, deduction, systematization, scientific abstraction and comparison ― to clarify the theoretical bases of accounting of production costs, analysis and development of the plan of accounts of management accounting of road enterprises.
Results. The study made it possible to propose a comprehensive accounting methodology, as well as to introduce a step-by-step procedure for the formation of internal reporting by cost centers.
Conclusions. Cost information needs to be provided in a timely manner in order to ensure efficient organization of production accounting by responsibility centers. The choice of method of accounting for the cost of production and costing of works should be flexible, easy to use and allow to obtain the necessary information in an operational order.
