Ivanechko Y. Auxiliary production account and control

In the dissertation the scientific task of development of method and organization of account and control is set and solved in auxiliary productions. On the basis of researches theoretical-methodological the following aims were reached: the essence of notion of "auxiliary production" is clarified; basic factors for the theoretical ground of necessity of creation of auxiliary productions are determined; classification of auxiliary productions is carried out; three forms of organization of account of auxiliary productions are selected in the system of enterprise management activity; the scheme of sequence of organization of subsections of auxiliary production is developed; accounting nomenclature for the different stages of accounting is structured; the method of account of assets, passive voices and economic operations is exposed; suggestions in relation to the account of internal economic operations are introduced; the necessity of calculation of products (works, services) of auxiliary productions by means of the normative method is offered and grounded; the forms of the internal accounting are developed and the method of their completion is formed; the task of realization of internal economic control of auxiliary productions, purpose, subjects, control environment and methods of control are determined; the objects of control of auxiliary productions are specified; the information supply to fulfil the control is systematized and generalized; the control functions of book-keeping employees are specified.