Poida J. Accounting-Analytical Provision of Cost Control for Mixed Feed Manufacture

The Thesis is related to a new development of scientific and methodological and practical principles of organizations and methodologies of production registration and costs of production feed compounds analysis. An economic content of expenses, costs and prime costs, essence estimation of the objects of quantitative observations are examined in work. The interrelation of production registration with feed compounds cost determination is elucidated. The economic essence of concepts, namely: "expenses" and "costs of production", "cost determination" and "accounting cost" is estimated and specified.In virtue of research of the branch peculiar properties and the conditions of costs of production feed compounds formation at the enterprises of feed mill industry, the problems of accounting organization, that shall be required a decision are drew out. The recommendations concerning the improvement accounting organization at the enterprises of feed mill industry as a offered articles of allocation, cost-accounting and job schedule of accounts were developed.The necessity of manufacturing management in virtue of analysis of development trends of feed mill industry is determined. The prerequisites of costs of production management and a factor analysis accomplishment of costs of production feed compounds are specified. The factors, that assist in production cost reduction are determined and the reserve for bond decreasing a raw-materials consumption and mineral supplements for the one of investigated enterprises - Limited Liability Company are calculated.