Boychuk A. The account and analysis of the production costs (on the base of brewing industry enterprises of Ukraine)

Object of research: accounting system and the condition of costs accounting at the brewing enterprises of Ukraine. The goal of research: developing and improving to accounting and analytical system of the production costs of brewing industry enterprises. Methods of researching:: grouping and comparing, abstract-logical, analysis and synthesis, economic-mathematic modeling, economic-statistical methods.Theoretical and practical results: urgent tasks relating to improvement of theoretical and practical issues con-cerning accounting and analysis for production costs have been researched and resolved. The results of research may be used in further scientific investigations accounting theory and economic analysis, and in the accounting and analysis practice for production costs in the enterprises’ activity. Research novelty: During research the following results with scientific novelty have been obtained: For the first time: codifier of causes and initiators of the extract low getting in boiling divisionwas developed; production costs model, that enables to got interrelation among production factors and results, was elaborated. The following has been improving: list of the classification signs of costs totality and the nomenclature of cost accounting items, which takes into account technological and organizational features of brewing production; codifier of causes and initiators of the material and labour costs deviations; production costs accounting scheme for the centers of the responsibility in accordance with the normative-stage method.The following found further development: the method of production costs analysis for enterprises of the brewing field, that was added with the method of alternative variants analysis for solving problem situation "produce or buy malt? "; the method of the operating analysis which takes into account technological and organizational fea-tures of brewing production and the centers of the responsibility in accordance with the normative-stage method. Extent of implementation: the research results are being used in activity of the brewing industry enterprises of Ukraine and in teaching such disciplines as "Financial accounting", “Management accounting” at KEU and have been taken for consideration The Ukraine food department of The Ministry of agrarian politic of Ukraine. Effectiveness: ensures fair representation of production costs in accounting and enables to control and analyze their rises.