Romanchuk A. Accounting and control of operational activity of enterprises of industry of build materials.

An object - operating activity of enterprises of industry of build materials and related to it charges, profits and financial results. A purpose - development of theoretical-methodological principles and practical recommendations, in relation to perfection of account and internal control of operating activity of enterprises of industry. Methods - a method of analysis of the systems and structural method of grouping, comparison and generalization method of analysis method of grouping, design method. Results – the modern state of account and control on the enterprises of industry of build materials is certain and the ways of their improvement are grounded. Novelty – the system of account is offered after the selected spheres of responsibility for the enterprises of industry of build materials for the increase of efficiency of their management. It is inculcated in activity Open corporation «Chernovtsy brickwork№3», Chernovtsy factory of reinforce-concrete wares, Open corporation «Ternobuddetal’» and in the educational process of CHTEI KNTEU. Sphere – accounting and control on the enterprises of industry of build materials.