Larikov V. Accounting and Control of Expenses for Repair of the Main Production Assets: Methods and Organization

System of account and internal control of expenses on permanent assets repair. Substantiation of theoretical and methodical regulations, development of practical recommendations concerning improvement of methods and organization of accounting and control of expenses on permanent assets repair at the industrial enterprises. Methods: induction and deduction, theoretical generalization and comparison, supervision, analytical and statistical methods, typology and classifications. It was examine an economic essence of "repair" category as accounting and control object. It was substantiated conception of accounting and control of expenses on permanent assets repair, on base of which defined the accounting and control objects, developed the scientifically-practical recommendations concerning accounting and control of expenses on repair services based on ordering-normative method. It was defined directions of methodically- organizational guaranteeing, accounting procedure of direct costs and manufacturing overheads on repair by inserting of analytic accounts and development of ordered accounting registers. It was defined a basic principles, special functions of expenses on repair control, its information providing, order, results generalization form of internal control with flexible budgets using. Industrial enterprises of Ukraine, educational process.