Mykhajlyts'ka N. The account of expenses and formation себестолимости in sugar manufacture

3. Object of research: a complex of theoretical and practical questions of book keeping of expenses and cost price of production of sugar factories of the Kirovograd area and Ukraine as a whole. The purpose of research: a theoretical substantiation and scientific - applied development of directions of improvement of a technique of book keeping of expenses on manufacture of sugar in modern conditions. Methods: the analysis, synthesis, generalization, comparison, abstract - logic, economic statistical modeling and forecasting of economic processes. Theoretical and practical results: an orientation of the recommendations and offers concerning improvement of the account of expenses and formation of the cost price on increase of quality of the accounting analytical information of its(her) efficiency and creation of scientific bases for acceptance of the effective administrative decisions of the subjects managing in sugar as complex. Scientific novelty: the definition of the cost price is specified, the variant of classification of methods of the account of expenses is offered, the technique of the account of expenses on purchase of sugar beet, expenses for manufacture and formation of the cost price of sugar is processed, the base model of information maintenance of management of expenses and cost price in sugar manufacture is developed, the recommendations concerning optimization integration of communications(connections) in sugar as complex are processed. Degree of introduction: the results of research introduced on sugar factories of the Kirovograd area, are used in educational process of the Kirovograd state technical university, are accepted by the Ministry of agrarian policy(politics) for use by development of methodical materials. Efficiency: economic benefit - improvement of the account of expenses and formation of the cost price in sugar manufacture. Sphere, branch of use: in sugar as complex.