Ivanechko P. Management accounting and analysis expenses of food industry enterprises

In the dissertation work a scientific task concerning the construction and conduct of management accounting and realization of break-down of expenses on the enterprises of food industry is resolved. On the basis of researches of theoretical-methodological character: it was determined the problems of introduction of management accounting on the enterprises of food industry; the existent methods of accounting of expenses were estimated and the basic factors of influence on the choice of the appropriate method are appraised for the definite enterprise of the investigated industry; classification descriptions of departures from actual costs are improved from the planned (budgetary, normative); basic approaches are described in relation to application of method of accounting of expenses at the "centers of responsibility"; principles of controlling of expenses are improved at the "centers of responsibility" on the basis of determination of "decision-making level"; by modeling the principles of construction of the system of management accounting of expenses and budgeting of expenses are improved on the enterprises of food industry; the possibility of application of existent methods of break-down of expenses on the enterprises of food industry is investigated; the methods of analysis of rejections are improved on the basis of the offered classification descriptions; theoretical principles of organization of efficiency of analysis of the system of management accounting are scientifically grounded.