Trufina Z. Accounting and control of financial results of operating activity formation: theory, methodology, organization

The aim of the thesis is to ground and develop scientific and practical recommendations to improve the methodology and organization of accounting and control of Financial Results for bakery business. Survey is the system of accounting and control of commercial operations of Financial Results for bakery business. The subject of study is a set of theoretical, methodological, organizational and practical aspects of accounting and control of financial results for the bakery business. Methods: Historical and logical analysis, the dialectical method of knowledge, synthesis, induction, deduction, and systems analysis and theoretical generalization, grouping and comparison, observation, analysis and synthesis. Scientific novelty of the results lies in the justification of theoretical positions and develop scientific and practical recommendations to improve the methodology and organization of accounting and control of Financial Results for bakery business. For the first time:-adapted to the requirements proposed P (S) method of accounting subsidies bakery businesses due to government regulation of prices for social kinds of bread;-developed method of analyzing and evaluating the impact of state regulation of prices for social kinds of bread and related them subsidies for flour for the financial operating result bakery business. Improved:-grouping of income from the sale of finished products for the segments and in terms of consumers (buyers)-evaluation methodology and in the light of waste and lack of bakery products, internal-reporting in production of AC report, data summary of the cost of production. Further elaborated: Classification, production costs bakery business;-method accounting and distribution of total costs using three-level model modeliyi Information internal control in managing bakery business, research, analytical capabilities of the most common software products for economic analysis. The results are applied in practice, accounting, as evidenced by a certificate of introduction: Accounting, monitoring, reporting and corporate rights Ukoopspilka (№ 02-2148/03 of 03.12.2009), the CSE "Bakery Rivne RCC ( №103 of 31.08.2009), bakery Sadhirskoho district consumer society Chernivtsi region (№46 оf 22.09.2009), the bakery Storozhynetz Chernivtsi region (№9 оf 09.10.2009), OJSC "Chernivtsi bakery "(d. number 308 of 09.11.2009 town). Key findings and theoretical research and practical recommendations thesis found application in the educational process Chernivtsi Trade and Economic Institute KNTEU (№ 604-01/30 оf 19.05.09 №604-01/30).