Korniyenko Y. Improving of expenditure registers and calculating of products cost price in complex productions

The object of investigation – the process of register of expenditures and calculation of cost price of complex manufactures. The aim of investigation - perfection of theoretical principles and grounding of administrative aspects of register expenditures and calculation of cost price of complex manufactures. The methods of investigation – method of logical analysis, method of marginal analysis, method of comparative analysis, balance method, index method. Theoretical results and novelty – forming of principal approaches to register of expenditures during complex processing of raw materials and working out on this basis the process of register expenditures and calculation of cost price complex manufactures. Practical results and novelty – methodical recommendations as to register expenditures and calculation of cost price of produce of meatprocessing enterprise and distribution of indirect expenses of complex manufacture.Degree of introduction – scientific propositions have been discussed on four conferences, have been published in ten scientific works and have been inculcated in three enterprises. The sphere of usage - complex manufactures.