Substantiating the Work Time of Project Managers as a Base of Reapportionment of the General Undistributed Costs in the Project-Oriented Calculation of Managerial Accounting

Abstract

The article is aimed at substantiating the work time of project teams’ managers as a base for reapportionment of the total undistributed costs between separate projects of social, ecological and economic orientation, in the project-oriented calculation of costs. This is related to solution of the current problem of accounting-information provision of management of sustainable enterprise development on the basis of cost approach. The article analyzes the traditional approaches to calculation of costs and the approach of project-oriented cost calculation, in which the costs of projects of social, economic and environmental activity of the enterprise are proposed to be included into direct costs, currently included in the expenditure period, and the total undistributed costs, which are now also included in the expenditure period. As a base for the reapportionment of total undistributed costs between projects, it is proposed to use the work time fund of the project team managers and it is substantiated that this indicator is the driver of the growth of costs for the preparation, implementation and completion of projects.

Keywords

• managerial accounting
• working hours of managers
• project-oriented calculation
• base of reapportionment of costs