Tymriyenko I. Accounting and cost analysis of quality: organization and methodology

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U003427

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

11-05-2010

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The study is to study regulations and theoretical development of practical recommendations to improve the organization and method of accounting and economic analysis of costs of quality products of the dairy processing industry. The object of research have an economic analysis of costs and product quality of the dairy processing industry. The subject of study is complex theoretical, methodological, institutional and practical principles for accounting and economic analysis of costs for product quality. Methods: induction, deduction, analysis and synthesis, synthesis, history, comparison and analogy, abstraction, causation, grouping, logical, concrete, observation, formalization, modeling, economic, statistical, graphical and analytical. Scientific novelty of the results is the theoretical basis and development of practical recommendations to improve accounting and economic analysis of costs of quality products of the dairy processing industry. For the first time:-study the feasibility of an integrated accounting system the costs of quality products that will predict the quality and safety of foodstuffs and food processing products for the dairy industry (butter-and cheese-making industry). Improved: - structure and set of features for classification of construction accounting and economic analysis of costs of quality products - order by collecting information on the costs of quality products for their species, objects and processes by adapting the forms of primary documents;- мanagement reporting structure of the cost of quality - the organizational and methodical principles of economic analysis of volume, structure, cost effectiveness ratio of quality products;- аlgorithm evaluation system of accounting and cost analysis of quality products "to study the feasibility of its implementation. Was furthered development: - clarify the concepts of "quality", "quality of food products, the cost of quality"; warehouse facilities accounting costs for quality processing of the dairy industry - the main characteristics of methods to estimate costs on quality products;- development of integrated project accounting system cost quality products and sharing of responsibilities between the individual artist;- definition of tasks of economic cost analysis of quality-guided sequence of procedures in individual cycles of industrial activity. Theory and applications used in the practice of dairying enterprises: JSC "Vinnitsa City Dairy Plant (act №195 of 29.05.2009), the UK Terra Food, LLC Salivonkovskiy Cheese Plant (Act №21 of 24.02.2009).

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