Iatsenko L. Cost accounting and audit of production activity at printing enterprises

Economic activity of printing enterprises in therms of cost production. Ground of theory and development of practical recommendations regarding the improvement of the organization and refinement of methodological approaches to financial, management accounting and audit costs of production printing products. Dialectical approach to the phenomena and processes of financial and business printing companies, statistics and general scientific methods of concretization, abstract-logical, analytical and calculation method of causation, induction, deduction, observation, analysis, synthesis, questioning. To improve the analyticity and procedures for its grouping in the process of calculating the cost of separate kinds, methodical provision of synthetic and analytical accounting costs by cost centers and responsibility centers are improved, as well as their documentation through the introduction of new forms of primary documents (variable-daily task report, chess cargo information printing company, adapted to the printing industry route messages), which enables the use of generalizations in terms of analytical accounts. Proposed the method of the basic procedures of internal audit printing companies, analytical procedures for the detection of residues disregarded in progress-reporting and analyzing the efficiency of technological capabilities of printing companies to optimize production costs, which will enable control to ensure the preservation and use of resources, printing companies, evaluate the effectiveness of their activities. In the practice of printing companies implemented using the scheme developed using methods of cost accounting and costing of products to meet the needs of enterprise management. Emphasis is placed on the technological features of the production process of printed products that contribute to the substantiation of managerial decisions.