ПРОБЛЕМНІ ПИТАННЯ ОБЛІКУ ВИТРАТ В ДЕРЖАВНОМУ СЕКТОРІ ТА НАПРЯМИ ЇХ ВИРІШЕННЯ

The article analyzes the legal field for accounting for costs in the public sector, as a result of which are identified methodological inconsistencies in this issue. The key directions of harmonization of the methodological support of cost accounting with the conceptual principles of NR(G)PSA 135 "Costs" are formed to ensure the authenticity of the cost price. It is proved that at the current stage of accounting regulation, the formation of a cost price can occur only in the management accounting system. The directions proposed to improve the methodology of cost accounting will contribute to the unification of cost accounting technology and calculating cost price, provide a deeper informative of accounting and reporting data for management needs and improve the efficiency of use of budget funds in the public sector. [ABSTRACT FROM AUTHOR]