Features of accounting and distribution of overhead costs in the chemical industry

The article discusses the features of accounting and distribution of overhead costs as necessary to ensure production processes in the chemical industry on the example of PJSC "EuroChem". Overhead costs are an integral part of the functioning of any modern enterprise. The analysis of theoretical and practical aspects of overhead costs in the chemical industry showed that the accounting and distribution of this type of costs is associated with a number of features of the chemical industry itself, which causes contradiction in this issue. The overhead costs of the chemical industry, at the same time, are diverse and within this group several subclassifications can be distinguished; for domestic practice, the most common classification of overhead costs for general production and general economic. The results of the study consist in obtaining a definition of the content side of the category «overhead costs», determination of the main methods of accounting and distribution of this type of costs in the chemical industry, and on this basis, determining the directions for improving this process in PJSC «EuroChem». The field of application of the results obtained: in the practical activities of enterprises operating in the field of the chemical industry.