Object of research - Organization and methodic of costing at the industrial enterprises. Purpose of research: development of the recommendations on the improvement of costing organization and methodic basing of the theoretical grounding and research of the problem issues of value forming of the purchased, produced and sold assets at the industrial enterprises. Methods of research: induction, deduction, theoretical generalizing, grouping, comparison, historical method, abstract-logical, causal-consequent connection, observation, modeling. The theoretical and practical results: the scientific-methodical approaches and the practical recommendations on the improvement of costing organization and methodic within the processes of purchasing, production and selling at the industrial enterprises have been researched and worked out. The results of research have been used in the author's publications, study materials and conference reports as well as in the industrial enterprises' activity. The scientific novelty lays in development of the recommendations on the improvement of costing organization and methodic of value forming of the purchased, produced and sold assets at the industrial enterprises. During research the results, characterized by scientific novelty, have been obtained as follows: for the first time: the models of costing organization at the industrial enterprises, which application allows to optimize the organization of accounting for costs and costing, providing the relevance of cost estimate of the costing objects as well as the coherence of the planning, accounting and control systems have been offered; the costing models of the value of the purchased, produced and sold assets for the relevance and completeness of allowance in the costs during the forming of the cost estimate of enterprise's assets in the process of their turnover and under the conditions of computer technologies usage have been worked out; the issues have been improved as follows: the cost-sheets classification, which enabled the development of the cost-sheets typical forms; the list of costing objects by the costing objects allocation in the enterprise processes of purchasing, production and selling in order to enable the assets management and control for their estimate; methodic of assets value costing at the industrial enterprises, which stands for the division of the indirect costs and overheads applying the method "activity based costing" in order to raise the accuracy of the calculation of their cost estimate; the issues have undergone the further development as follows: the clarifying of the concepts "costing" and "cost-sheet"; grounding of the place of costing in the system of economical information; methodic of carrying out the internal business control for the costing at the industrial enterprises and the directions of the of cost-sheets usage for the control purposes of the business activity of an enterprise. Extent of implementation: the results of research are used of the activity of the industrial enterprises of Zhytomyr region (PLC "Lyonotex", PLC "Zhytomyrsky maslozavod") as well as in the study process of ZSTU while teaching "Financial Accounting" "Managerial Accounting", "Business Fundamentals". Efficiency of implementation: provides an efficiency of accounting for costs and costing at the industrial enterprises. Sphere of usage: business activity of the industrial enterprises.
