The purpose of the research: to improve the theory, organization and methods and to develop practical recommendations in accounting and analysis of overheads for effective management of an enterprise. The object of the research: a functioning system of accounting and analysis of overheads at enterprises of confectionary industry of Ukraine. The subject of the research: to study theoretical, methodical, organizational and practical regulations of accounting and analysis of overheads at enterprises of confectionary industry. The research methods: abstract-logical, analytical, synthesis, induction, deduction, complex system analysis, selective observations and organizational modeling. Scientific novelty obtained in the theoretical and methodical grounding, development, approbation and improvement of the system of accounting and analysis of overheads at enterprises of confectionary industry. The main statements of scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: methodological approach to the analysis of overheads at enterprises of confectionary industry are offered, which is grounded on the econometric model of analysis. It was developed in order to determine the place of overheads in the total production costs, optimize them and form the variants of getting profit by the enterprise. The issues have been improved as follows: the classification of overheads, which contains an optimal number of indications, reveals the purpose and economical content of certain types of overheads, consider organizational structure and technological characteristics of the confectionary industry enterprises. It gives an opportunity to keep accounting by expenses centers, responsibility centers and a system of overheads analysis; organizational approaches to accounting by expenses centers and responsibility centers which increase the degree of cost uniformity, it allows to make certain persons responsible for incurred overheads and gives additional opportunities to control overheads on different stages and phases of production process; primary accounting of overheads (accumulative and classified or consolidated register etc.) which gives an opportunity to present them by offered groups, directions of incurred overheads and structural units and allows to improve analyticity and completeness of using accounting data during calculation, analysis and management; technical approaches to allocation of overheads consider their offered classification, using individual allocation indicators for every expense item (group of items) and using methodical means (direct calculation, successive allocation, mutual services, simultaneous allocation and their combination) in order to include expenses of auxiliary and service departments which gives an opportunity to increase the accuracy of determination of total production costs of the products; process of accounting of overheads which consists in reckoning the overheads in the part of unspent capacities towards results of other main operation activity; in reckoning the overheads in the part of production which will be sale in the following periods towards the expenses of the future periods, the overheads connected with several accounting periods shall be presented as forming reserve for their reimbursement and its usage which contributes to improvement of accuracy of the result of activity of the confectionary industry enterprises; technical approaches to retrospective, current and prognostic analysis which include research of influence of the overheads on total production costs of the products and give an opportunity to determine deviations immediately, discover negative factors and take effective measures for optimizing results of the activity of an enterprise. The following issues have undergone further development: a substantiation report for nomenclature of overheads items which foresees their generalization by separated groups of overheads and gives an opportunity to increase its uniformity and expand the possibilities of accounting; approaches to detailed accounting book of accounts of accounting and its structure for confectionary industry enterprises which is oriented on presenting information by groups of overheads and responsibility centers and allows to improve methods and organization of their accounting. Implementation extent: research results have been implement into the practice of the public corporation "Vinnitsa confectionary factory", "Yarychiv" Ltd., public corporation "VTKF "Lasoshchi", close corporation "Lviv confectionary firm "Svitoch", enterprises of the Central association of consumers' societies of Ukraine. The research results have been implemented in the educational process of Lviv Academy of Commerce.
