Yurchenko K. Accounting and control of the costs and product costing in dairy industry

. This work estimates the operating structure and the methodology of accounting and control of the costs and product costing in dairy industry. The new classification of expenses on dairy products have been suggested. This classification gives the possibility to group direct and indirect, relevant and non-relevant and other expenses. The standard cost accounting technique for gathering production information is proposed. The new manufacturing inventory accounts for indicating standard manufacturing costs flow have been developed in this work. The author suggests a new accounting technique for by-products in dairy production which use a special separate account. In this paper author has proposed new forms of primary accounting documents, and has given the new names to some accounts. For allocating factory overhead costs to responsibility units and products author proposes to use a Predetermined Overhead Rates for each department or operating unit. Тhe necessity of the process cost accountingsystem is proved and explained how to calculate total product unit costs. In thesis the investigated expenses control and unit cost analysis with mathematical methods, the cost-volume-profit analysis (or C-V-P analysis) of dairy product cost for determining its reasonable price are considered.