Borkovska V. Income account of production of meat-processing enterprises

Object - the state of cost accounting of production in meat processing enterprises of Khmelnitsky region. Goal - a synthesis of theoretical and methodological foundations of the deepening and development of practical recommendations to improve cost accounting of production of meat-processing enterprises. Methods - historical, abstract-logical, monographic, analytical and calculating, analyzing and synthesizing, predicting. Results - The investigation of theoretical and practical questions of income account of production with technological features and tax nuances of home meat-processing is carried out in the research. The account of charges according to the types of the financial, statistical, tax and home economic accounts is analysed. Practical recommendations are offered for the improvement of primary documentation of supply, directly productions and realization of the prepared products. The effective complex of the recommended administrative accounting of meat-processing enterprise after the types of current documents is offered. The project of recommendations from planning and calculation of meat and meat products on the basis of national "accounting standards regulations" with the aim of providing of the compatible approaches to the calculation of prime price. The necessity of the integral approach to the providing of the integrated income account of productive enterprise is substantiated. Novelty - in the theoretical and methodological rationale for the proposals to improve the cost-accounting manufacturing meat processing plants. Implemented - the General Directorate of agricultural development of the Khmelnitsky Oblast State Administration, meat processing companies in Khmelnitsky region, in the learning process Podolsky State Agrarian Technical University. Sphere (region) use - meat processing industry.