Maydanevech Y. Accounting and control for production of goods in the dairy industry: organization and methods

Thesis is devoted to developing the recommendations on the improving organization and methods of accounting and internal business control for production of goods based on study and decision the problematic issues, connected with accounting and control for costs and output at dairy enterprises. The impact of organizational and technological peculiarities of dairy enterprises' functioning on the accounting for production of dairy goods for developing recommendations on managing dairy enterprises' business activity has been determined in the thesis. The system of accounting and control for production process for costs by dividing the dairy enterprises into the responsibility centers has been improved. The classification of costs for practical usage by the dairy enterprises has been suggested and theoretically grounded. The recommendations on improving the methods of accounting for costs by studying advantages and disadvantages of national and foreign methods of accounting for costs and costing methods have been suggested. It has been offered to divide the indirect costs proportionally to received products (partly-finished goods), counted in one-percent fat milk, for more precise division of them has been suggested. The algorithm of choosing the method of the transfer prices calculation in order to improve the costing system for the milk products has been developed. The methods of accounting for costs have been suggested for applying, that has improved the system of costs accounting at dairy enterprises. The system of internal business control for production process by developing the model of internal business control of milk production costs organization as well as the reporting forms have been improved as well as theoretically grounded.