Ivanina S. Production costs accounting and control of prime cost making of products in rubber engineering subindustry.

The problem of improvement of production costs accounting and control of prime cost making of products in rubber engineering subindustry is highlighted in the thesis. Basic problems of subindustry are defined and directions of their solving are determined. A practicing organization and methodology of accounting and control of costs of rubber-engineering goods production due to their correspondence to modern management requirements are evaluated. The criteria of definition of the responsibility centers on rubber-engineering goods production and production costs are proposed. The necessities of application of standard method of costs accounting in the places of appearance and responsibility centers, adopted to the organization-technological peculiarities of the enterprises of subindustry are proved. The convicting proofs indicating the necessity of application of half-finished variant of production costs accounting of rubber engineering products at the responsibility centers are produced.