Dubovaya V. Accounting and control of costs of the main production at mashine-building enterprise

The process of accounting and control of costs of main production at machine-building enterprise. Ground of theoretical regulations and determination of basic modes of accounting of the costs of productions which will provide the operations management of machine-building enterprise by information for the control of costs of production. Methods: historical method, analysis, modeling, abstracting, observation, induction and deduction. There are investigated the modern conceptions of operations management and the methods and modes of accounting of costs of production developed for their providing are set. The definition of costs of production is formulated and defined the criterions of their basic groupings in accordance with economic knowledges. There are investigated methods of cost accumulations for the production costing and control of costs, the comparative analysis of normative method and standard costing are carried out, necessity and possibility of accounting of motion of resources in the unfinished machine-building production is grounded. The nomenclature of the calculations articles is improved and it is reached unity of nomenclature of the planned and actual production costs of machine-building. Machine-building enterprises of Ukraine, educational process.