Bilyk I. Manadgerial accounting of expenses of the basic activity at the fruit and vegetable processing enterprises

The dissertation is devoted to urgent problems of organization of the administrative account of expenses of the basic activity fruit and vegetable processing enterprises. In this work the classification of expenses in system of the manadgerial accounting has been specified. The influence of organizational and technological factors on the organization of the manadgerial accounting of expenses of the basic activity fruit and vegetable processing enterprises has been analysed.The model of the mechanism of organization of the manadgerial accounting of expenses of the basic activity has been offered. This realization in practice permits to take into account the individual features of the manager during realization of the tactical and strategic purposes of the subject of the managing. The recommendations concerning introduction of the offered mechanism in practice at the fruit and vegetable processing enterprises have been developed .During research the technique of organization the internal audit of expenses basic activity at the fruit and vegetable processing enterprises has received the further development. The practical recommendations concerning organization and realization of the internal audit of expenses of the basic activity have been developed.