Orliv M. Management accounting of the production costs in oil and gas geological exploring

Object is a process of production costs forming and a calculation of works cost price at the enterprises of oil and gas geological exploring. Aim is argumentation of theoretical and methodical principles of the system forming of production costs management accounting, development of practical recommendations in relation to improvement of its organization and methods at the enterprises of oil and gas geological exploring. Methods are dialectical cognition, supervision, measuring comparison, induction, deduction, analysis, synthesis, grouping logic analysis, design, of cause and effect, interrelated study of economic facts. Results are: theoretical and methodical principles of costs management accounting organizations have been proved, practical recommendations in relation to the improvement of account, analysis, budgeting of production costs and cost price works calculation in oil and gas geological exploring have been worked out. Novelty is in having developed and proved theoretically of improved methods of production costs management accounting at the enterprises of oil and gas geological exploring. Implemented in the activities of the JSC subsidiary ‘Ukraine’s wealth’ ‘Crimeageology’, ‘Westernukrgeology’,UkrSGSI, in the education process of IFNTUOG Sphere is production.