Morozova-Gerasymovytch N. Managerial accounting and costs analysis for production quality guarantee (illustrated by example of Ukrainian fruit and vegetables conservation enterprises).

Research objects: actual condition of account and analysis of expenses on ensuring the quality to prod-uct on fruit and vegetables conservation enterprises of different regions of Ukraine. The aim of reseach: improvement of organization and strategies of management account and analysis in part of expenses on ensuring the quality to product on fruit and vegetables conservation enterprises of Ukraine. Methods: grouping and structured and analytical comparisons, acceptance elimination and relative and average values, schematic and graphic scene data. Theoretical and practical results: is designed and advanced strategy of management account and analy-sis of expenses on ensuring the quality can be used by fruit and vegetables conservation enterprises of Ukraine for the reason provision increasing of check-ing for quality of product that is made. The scientific novelty: is elaborated economic es-sence of expenses on ensuring the quality to product, as necessary component element of quality manage-ment of product in market conditions of activity of fruit and vegetables conservation enterprises on base what is determined problems upon their account; the motivated factors, which form the expenses on ensur-ing the quality on all stages of production, on base which, for the first time, for fruit and vegetables con-servation enterprises, is designed account categoriza-tion of specified expenses; for the first time, for fruit and vegetables conservation enterprises, is designed and offered strategy and registers analytical and syn-thetic account of expense on ensuring the quality to product that will provide information for making ho-listic managerial system by quality of product.Implementation degree: offers and findings are used in scholastic process when teaching the course "Ac-counting in areas of economy" in Kiev national eco-nomic university. Efficiency: will assist taking the efficient decisions on enterprise management. Sphere, sector of use: sector of use economy ofAgriculture.