Pavlykivska O. The accounting and audit of manufacturing costs (on example a firms of a sugar indastry).

Research object - production expenditures on sugar-refineries. Research aim - studying and critical assessment of current accounting & audit practice of production expenditures and elaboration of practical recommendations concerning its modernization. Research methods - analysis, synthetic, grouping, comparison, graphic, selective. Theoretical and practical results - the implementation will be directed to rising up the authenticity, operative and analytic features of production expenditures accounting, it will enable the completed usage of internal production reserves of sugar-refineries for improving of production efficiency and its profitability. Novelty of implementation: there were specified the economic contents of notions "expenditures", and "expenses", modernized the classification of expenditures of a sugar-refinery according to types of activity and accounting directions, compiled the "Register of accounting for sugar-beet quality". Rate of implementation: the scientific projects had been usedin practical activity of four sugar-refineries in Ternopil Region. Sphere of application: the sugar-refineries of Ukraine.