Dombrovska N. Managment accounting of the production’s expenses (on the expenses of theenterprises of thecorn’s purveyance processing)

Object of research - operating system of charges accounting of the goods production at the enterprises from a purveyance and processing of corn.Purpose of research:scientific grounding of theoretic and methodic aspects of the management accounting system of the production charges and development of the practical recommendations concerning its introduction at the enterprises on corn purveyance and processing in the market conditions.Metod of research:analysis, synthesis, middle and relative sizes, groupment, calculation-structural, monographic, graphic.The theoretical and practical results:the scientific and methodical approaches as well as the practical recommendations on the improvement of operating method of charges production accounting have been researched and worked out. The result of researched have been used in the author's publications, conference reports as in the activity of the large industrial enterprises.The scientific novelty novelty lays in the development of the directions of management accounting method improvement of charges at the grain-processing enterprises, namely: for the first time: the use of the balanced indexes system is offered at the enterprises on corn purveyance for the inerease of production efficiency; it is grounded combined method of universal production charges distribution which enables to form an objective production cost in the conditions of its different kinds production; the issues have been improved as follows: classification of charges in accordance with a purpose and management functions for providing of control; model of organizational structure of book-keeping service of enterprises on corn purveyance with the purpose of optimization; of the formation process and grant of information to the managerial staff; documenting of charges accounting for the control of deviations from norms for the exposure of influence on the formation of production cost; the issues have undergone the further development as follows: substantiation of the necessity of introduction of the management accounting system at the domestic enterprises for the improvement of management by charges; research of the production charges conduct in part of their distributing on variables and permanent with the purpose of control after them; theoretical and practical aspects of the operative control organization in the conditions of normative method of charges accounting on production that enables to expose rejection, to determine reasons and culprits of their origin.Extent of implementation:the results of research have been implemented into practical of DP “Chortciv combine of hliboprodouctiv” Dergcomrezervou of Ukraine, DP DAC “Bread of Ukraine” “Ternopil combine of hliboprodouctiv” it is considered and it is approved by Main administration of agroindustrial development of Ternopil regional state administration and by Gusyatyn administration of agriculture process of Chortkiv institute of management and business TSEU for teaching of course the “Management account”.Efficiency of implementation:enables to organize at the enterprises on a purveyance and processing of corn the effective system of management account, that will be instrumental in strengthening of control production charges and increase the profitability of activity.Sphere of usage: business activity of processing enterprises.