Bohach B. Organization of production accounting and analysis of cost production at the enterprises of timber industry

Object – cost accounting and product cost analysis of forestry enterprices. Purpose - development of theoretically - methodological methods and recommendations pertaining to the improvement of cost accounting and product cost analysis (works, services) of forestry enterprices. Methods: analysis and synthesis of statistical grouping and comparison; heuristic methods of expert evaluation; functionally-logical analysis and organizational modeling. Results – informative possibilities of accounting that will give the opportunity to integrate it with other functions - planning, analysis, control and on this basis to determine in time deviations from standards and schedule of in the centers of their arigin with the purpose of operative removing and avoiding them in future have been improved. Novelty – approaches pertaining to cost accounting and product cost analyses on forestry enterprises as to types of work have been substantiated; types of calculation of products cost analyses in sub-branches of forestryenterprises taking into account their specificity, ways of distribution of complex expenditures and their inclusion into product cost (works, services), organization of the analyses of integrated expenditures of arboreal and unarboreal products and usage of information for the determination of economical effect as to enterprises and separate sub-branches, the order of the formation of actual product cost concerning technological and complete criteria have been improved; the system of indices of using forest resources and outsoursing as a method of economic management at forestry enterprices has got the subsequent development. Introduced into activity of Chernivtsi regional state administration and into educational process of West-Ukrainian University of Law and Economy. Sphere - forestry enterprices.