Kulynych M. Accounting and analysis in the system of cost price production management (on the example enterprises of chemical industry Ukraine)

Production price of chemical industry enterprises. Foundationas of theoretical and methodical regulations and development of practical recommendations concerning improvement of accounting and analysis in production price management system. Methods: induction, deduction, analysis, synthesis, grouping, comparison; statistical, economic-mathematical methods. An actual questions concerning improvement of production price accounting and analysis in management of production price were studied. It were analized a development tendencies of rubber and plastic wares manufacturing subbranches, influence of organizationally-technological peculiarities on cost price forming, its structure and level. An existence at the enterprises of investigated branch of management accounting and its bonds with the cost price were grounded. It were investigated the methods of expenses accounting and calculating of production price and offered to make an expenses accounting recording by method of incomplete (truncated) cost price. It was developed and inculcated the methodic of acconting organization for responsibility centres, and also gathering an efficient information about deviation from norms within centre and responsibility for this. Chemical industry enterprises, educational process.