Research object: the system currently in force of expenditure records and of calculation of production price on the machine-building enterprises of the region of Zaporozhye. Research purpose: the development of practical recommendations on the improvement of the cost accounting in the control system of operating activity of the machine-building enterprise, the exposure of working balances for increase of production efficiency on the basis of application of value analysis. Research methods: induction, deduction, theoretical generalization, grouping, comparison, historical method, abstractedly logical, of cause-and-effect relation, supervision, design. Theoretical and practical results: there was explored and developed the method of organization of the cost accounting, oriented to the production of the finished goods and their selling, the use of value analysis with the purpose to increase the production efficiency, the improvement of the method of analysis of accounting information for making administrative decisions. The results of the research were used in the author's publications and appearances at conferences, and also in the work of the machine-building enterprises. The scientific novelty of the achieved results consists in the methodological-theoretic ground and the development of recommendations and suggestions on the improvement of organization and methods of the cost accounting for information support of management needs. On results of the research such new scientific results have been achieved: For the first time: the influence of technological and organizational features of machine-building enterprises on the organization of cost accounting and control and the calculation of production price has been explored; the list of the costing items of expenses and the nomenclature of indirect costs is offered to increase the exactness of the definition of the production price in the machine-building enterprise; there have been improved: the existent classification of the costs of the machine-building enterprise; the methods currently in force of the cost accounting, oriented to the production of the finished goods and their selling; the ground of the influence of the system of expenditure records on pricing of a machine-building enterprise for its profitable functioning; the method of analysis of relevant information for making optimum administrative decisions; the following items have been developed: the specification of economic and legal essence of the costs and the production price of the machine-building enterprise; the systems of the management cost accounting of the machine-building enterprises, which provide the information necessary for making administrative decisions, give the possibility of an introduction of effective price-formation policy; the organizational and methodical approaches to the normative method of the cost accounting for providing timely influence on the level of production costs; the methodical bases of value approach to the system of the cost accounting for theimprovement of the evaluation of production efficiency. Degree of introduction: the results of the research are used in the work of the machine-building enterprises of the region of Zaporozhye ( Joint-stock COMPANY "Machine-building enterprise of Zaporozhye", State enterprise "Reseach-and-production complex "Spark", Public corporation "MotorSych", State enterprise "Radiopribor). Efficiency of introduction: provides the efficiency of management of the costs, that allows to make administrative decisions in relation to the decrease of finished production price, the increase of profitability of the enterprises, the realization of on-line influence on the reasons which cause deviations from the active norms of costs, enables to expose and to use the intraproductive working balances to increase the production efficiency, the profitability of the enterprise. Field (industry) of use: economical activity of machine-building enterprises.
