Accounting and distribution of indirect costs in the estimation of strategic potential

Evaluation of the strategic potential of the enterprise is an integral part of the work of managers and company managers to make the right management decisions. In modern conditions of operation it is necessary to constantly evaluate the strategic potential of the company in order to know and have accurate information for competing in the market. The paper provides a definition of the potential of the enterprise, indirect costs. The analysis of available methods of distribution of indirect costs is carried out, their characteristics, advantages and disadvantages are revealed, and a visual representation of these methods is also offered. A step-by-step algorithm for allocating costs has been compiled and the existing methodology for allocating indirect costs has been analyzed.