Scientific paper ID 2365 : 2023/2

Teodora Rоupska

A repair unit, in which the own means of transport are repaired, is often organized and functions in motor transport enterprises. From the point of view of financial accounting, the repair unit is organized as an auxiliary activity. From the point of view of management accounting, it functions as a cost center. The organization of separate responsibility centers is usually related to the budgetary management of the enterprise.

The costs incurred in the block, in connection with the repair activity being conducted, are reported in it. In addition, expenses related to the organization and management of the entire motor vehicle enterprise are allocated to the repair unit. But only the costs incurred in the repair unit are controllable for him. Costs need to be provided with appropriately structured information to be successfully managed, analyzed, and controlled.

ремонтно звено разходи управление информационно осигуряванеcosts а repair unit management information provisionTeodora Rоupska


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