Sava A. Accounting and analysis of costs in structural subdivisions of enterprises of the agricultural industry

3. Object - forming costs in structural subdivisions of enterprises of the agricultural industry Aim - substantiation of theoretical and methodical positions of accounting and analysis of costs and also development of practicalrecommendations concerning perfection of methodology of accounting and analysis of costs in structural subdivisions of enterprises of the agricultural industry Methods - induction and deduction, generalization andcomparison supervision, reason-results communications and abstraction, graphic, analysis and synthesis, monographic Results - the approaches development of model forming of accounting information about costs and their operative analysis in structural subdivisions of enterprises Novelty - the classification of costs delimited has developed after the spheres of activity and economic elements, the methodology of accounting of costs has proposed in according to the queries of management, the nomenclature of analytical accounts has improved according to the system reflection of costs in structural subdivisions, the methodology of operative economic analysis of costs has complemented for the improvement of planning and control at acceptance of administrative decisions Implemented - the results were utilized in activity of enterprises of the agricultural industry, in research project, tuition process Sphere - activity of structural subdivisions of enterprises of the agricultural industry.