Dovbush V. Accounting and inernal audit of product costing (on example of milk processing enterprises)

System of accounting and internal audit of production costs. Scientific explanation of theoretical and methodical basics, as well as elaboration of practical recommendations as regards the definition of production costs of dairy products and building the system of internal audit for their effective management under the existing business conditions and in the future. General scientific and specific methods: dialectical cognition, induction, deduction, cause and effect relationship, abstract and logical, observation. The quality evaluation system of activities of the department for internal audit has been elaborated. The set of methodical instruments of production costs' accounting has been improved, in particular the methodology of costs accounting per responsibility centres; approaches to the implementation of contractual transfer prices; justification of the creation of accepting offices for the reduction of transport costs. Recommendations of methodical and organizational character regarding the implementation of methodology of production costs calculation and building the system of internal audit have been used. Domestic dairy producers, education process.