Farion V. Operating Business Cost Accounting and Creation of Production Costs in Distillation Industry.

The object - operational activity of distillation industry enterprises and creation of production costs. The aim - generalization, estimation and improvement of nowadays approaches to the accounting of operational activity costs, and the creation of production costs at distillery businesses meeting the requirements of modern managerial system. Research methods - observation, dialectic, grouping and measurement, comparative analysis, modeling, and forecasting. Outcomes - consideration of the proposals developed in the process of the research with respect to the accounting of operational activity costs and creation of production costs at distillery businesses will facilitate the efficiency increase of the accounting at the distilleries. The novelty - substantiated are the proposals concerning the improvement of operation activity accounting by technological cycles of alcohol production, and creation of primary cost of principal and ancillary products. Introduced into the Production Association of "Ternopilspyrt" ("Ternopilalcohol"), State Company "Zalozhtsi Distillary", SC "Kozliv Distillary", SC "Kobylovoloky Distillary", also into the educational process of Ternopil National Economic University. Sphere of use - operation activity costs and production costs in alcohol industry.