Babyn I. Account and control of expenses and profits at the enterprises of sphere of payment services

Dissertation research is devoted to the development of theoretical positions and practical recommendations concerning the improvement of organization and method of account and control of expenses and profits at the enterprises of sphere of services of consumer co-operation of Ukraine. In this dissertation tendencies and prospects of development of enterprises are considered from the grant of requiring payment services, found out influence of organizational and technological features of activity of the probed enterprises on the construction of account and control of expenses and profits. Suggestions are developed in relation to the improvement of primary account, forms of registration registers and internal accounting, the use of which will be instrumental in an operative management of the centers of responsibility. Classification of general production expenses is con sidered and the logical and structural model of their distributing which is based on breaking up into smaller units of complex expenditures and differentiation of distributing methods is offered.