Zaremba O. Accounting and audit of industrial expenses and formations of the cost price of sewing production

In dissertational work the basic problems of sewing manufacture and a way of their decision are determined; the condition and development of the theory of the account of expenses and formations of the cost price of production is investigated; their organization and methodology are critically appreciated according to modern requirements of management of the sewing enterprises.With the purpose of increase of efficiency and reliability of the registration-economic information the uniform integrated database is offered on the basis of use of the newest computer technologies. In dissertation explored the methodical, practical and theoretical questions, as for production expenses calculation in unit calculating process cost of management system sewing for needs. The standard cost accounting technique for gathering production information is proposed. When enterprises of dairy industry used standard cost, all costs affecting the inventory accounts and the Cost of Goods Sold account are stated in terms of standard or predetermined costs rather than actual costs incurred. The new manufacturing inventory accounts for indicating standard manufacturing costs flow have been developed in this work. This accounting techniques are very profitable and useful for every enterprises. Constructed activity expenses functions, for establishment of quantitative intercommunication between expenses and their attributive factors. In thesis the investigated expenses control and unit cost analysis with mathematical methods, the analysis of product cost for determining its reasonable price are considered. Cost behavior patterns underlie the relationships among costs, volume of output, and profit. The results of this research applied into practice will provide the decrease of technological and manufacturing costs.