Sobol A. Organization and methods of the management accounts expenditure

Purpose of research: development of theoretical principles and practical recommendations in organization improvement and accounting expenses management methods improvement. Object of research: information ensuring accounting management system in microlevel. Subject of research: theoretico-practical aspects of management and management accounting expenses methods at bakery enterprises in Ukraine. Methods of research: dialectical perception, inductive, deductive, mathematical statistics, economical, logical, system and structural analsis, information and economic-mathematical modeling, econometrics, balance generalization, graphical picture, economical control, relationship of cause and effect, abstractly logical method. Scientific novelty consists in theoretical argumentation and development of methodological approaches and practical recommendations concerning management accounting expenses methods improvement. Scientific results that were received by author and submitted for defense are consists in following: for the first time developed the budget system on the base of accounting expenses and incomplete cost price calculation on the assumption of departure from standards in purpose to increase analytical management expenses function; substantiated the matrix model application efficiency for resolution acceptation in expenses optimization on condition of the economical alternative; improved: analytical-calculation model with a purpose of improvement of information ensuring accounting expenses management system at bakery enterprises; grouping expenses method with constant and variable on the base of differential approach in purpose of quality control increasing in expense and product cost price formation; internal reporting forms by means of development of abnormality accounting expenses information in purpose of inner economical control of abnormality expenses organization improvement; system of accounts of accounting expenses management in plexiform accounts system of accounting in purpose to increase the efficiency of information preparation for argumentation of the management decisions; automatically formation accounting torrents algorithm in conditions of multilevel expenses management; the following issues have undergone the further development: definition of the accounting expenses management place in the information ensuring accounting expenses management system, its correlation with other management functions and ways of improvement; definition of the order content about accounting policy in purpose to increase the organization accounting expenses management; theoretic-methodical argumentation of the incomplete baking of bread product cost price calculation in conditions of expenses declination accounting, that provides expenses management efficiency in conditions of economic uncertainty; development of the incomplete cost price calculation algorithm in conditions of anomaly accounting, that allows to adapt maximally the information ensuring system to the expenses management aims of the bakery enterprise; generalization of expenses management targets and bakery products cost price and main methods of their realization. Extent of implementation: research results have been implemented into the practice of open joint stock company "Novomoskowsk bread-making plant", bread-making plant of Novomoskowsk consumer union; enterprise of Central union of consumer societies of Ukraine (Ukoopspilka). Results and regulations of the thesis researches are applied in educational process of the Poltava University of Consumer Cooperatives in Ukraine for teaching "Accounting management", "Bookkeeper accounting at industrial enterprises", "Models and methods of decision adoption in the analysis and audit", "Control and examination", "Forensic bookkeeping examination".