| Abstract [eng] |
The main goal of this article is to create an activity based costing model for the calculation of costs of accounting services provided by UAB ,,Apskaita ir auditas” and to validate its practical application. During the development of the model to calculate the cost of UAB ,,Apskaita ir auditas” accounting services, the calculation process had been divided into two stages: 1) the identification of costing elements; 2) the establishment of costing procedures. In the first stage, the following costing elements were identified: the object of cost calculation – the accounting service; the method of costing calculation – the activity based method the type of costing calculation – the full manufacturing costing. In the second stage, five cost calculation procedures were set: the establishment of major fields of activities; the establishment of the main areas of expenditure; the identification of expenditure causes; the establishment of norms for the expenditure causes; the calculation of cost of services. The developed cost calculation model was applied in practice and based on the calculation of cost of accounting services provided by UAB ,,A” and UAB ,,B”. Following an examination of the cost calculation structure of companies UAB ,,A”and UAB ,,B” these common features have been observed: the largest part in the cost of service structure is devoted to an activity associated with the provision of services, but the expenditures of detailed activities differ; the smallest share of expenditures is associated with the support activities for the provision of services. |
