Grinchuk M. Accounting and control of the production cost and realization of the production

The problems updating of accounting and control of the production costs and realization of the produce of the clothing industry are concerned. The main problems of the industry and their possible solutions are determined. The current methods of accounting and control of the production costs in the clothing industry regarding their agreement with modern management requirements are critically estimated. The author proposes to create an integrated system of accounting based on computerized assessment of information on financial-manufacturing activity of the enterprise. To achieve this aim an improved normative method of cost accounting with the use of new accounts and subaccounts is proposed. The author develops the classification of the production costs and the branch nomenclature of the items of calculation, recommends to introduce the normative method of accounting based on new primary documents and accounting registers, modifies the technological map for manufacturing articles of clothing, introducesthe directed technology of document turnover for clothing industry. The author develops practical suggestion as to how to modernize accounting procedures and introduce consolidated accounting of clothing manufacturing. Recommendation concerning the accounting and complex costs distribution and made. An economic-mathematical modeling of the system for managing costs alongside with the complex automation of enterprise management are proposed.