3. Object of research - system of accounting and internal audit of production costs borne by companies of fat and oil industry. Purpose of research:complex of theoretical, methodical, and practical aspects of accounting and internal audit of production costs borne by companies of fat and oil industry. Methods of research: induction, deduction, theoretical generalizing, grouping, comparison, historic method, abstract-logical, causal-consequent connection, observation, modeling. The theoretical and practical results:method of cost accounting and product cost price calculation had been researched and developed, organizational model of internal audit of fat and oil production costs had been proposed. Results of the research were used in author publications, educational publications, and conference theses, and also in business activity of companies of fat and oil industry. Scientific novelty of received results of research lies in theoretical substantiation and methodical solution of complex of problematicissues related to improvement of accounting and internal audit of production costs borne by companies of fat and oil industry. Main provisions of scientific novelty of research results are as follows: for the first time method of complex analysis of profitability of fat and oil production segments using system of calculation of variable costs, which ensures formation of product assortment without suffering losses, had been offered; model of cost accounting and cost price calculation for fat and oil products based on interrelation of financial accounting, calculation items, and phases of production processes in fat and oil industry had been developed; method of audit of product cost price for companies of fat and oil industry had been improved, in particular, program of internal audit of fat and oil production costs had been developed; organizational and methodical maintenance of internal audit of costs borne by companies of fat and oil industry; method for accounting of production costs with development of algorithm for calculation of cost deviation from standards broken down by separate product items, which will contribute to increase in efficiency of internal control system; more accurate definition of cost classification based on theoretical substantiation of classification features in accordance with needs of management practice in companies of fat and oil industry was further developed; different types of product cost price in fat and oil production were generalized for directions of administrative decisions depending on composition of expenses which form cost price for companies of fat and oil industry; method used in version of normative process method of production cost accounting and commission goods processing cost accounting designed for semi-finished products, which will ensure improvement in system of company management. Extent of implementation: Results of completed research were used during formation of internal audit service for KMT Industrial Group; author’s certain results and recommendations were examined and introduced into practical activity of Open JSC “Vinnytsya fat and oil production complex”, Open JSC “Chernivtsi fat and oil production complex”. Certain provisions from author’s thesis research are used in scientific and methodical work of National Center for Accounting and Audit with State Academy of Accounting and Audit Statistics during development of “Administrative Accounting” and “Internal Control” programs. Efficiency of implementation: ensures timely provision of information for fast detection of deviations and liquidation of flaws in technological process. Received results of research are aimed at increase in credibility, efficiency, and analyticity of cost accounting as far as objects of calculation are concerned, enable to detect and use, as completely as possible, company’s internal reserves in order to increase production effectiveness and level of profitability. Sphere of usage:economic activity of companies of fat and oil industry.
