Chuk O. Accounting and analysis of industrial reserves of enterprises the oil and fats

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U004230

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

20-06-2011

Specialized Academic Board

Д26.006.06

Essay

This thesis deals with theoretical, methodological and practical positions of recording and analysis of industrial reserves of enterprises the oil and fats. Methodical provision of management accounting for industrial reserves process-functional approach synthesis and distribution of the actual costs of three types of processes (basic, additional and auxiliary), with the formation of their original value. Improved classification of industrial reserves on the basis of economic activities oil and fats companies has allowed developing a work plan of accounts and accounting procedures for recording the movement of raw materials. Improved management model to minimize costs and optimize the size of purchase order industrial reserves based on ABC analysis of their structure and analysis of seasonality purchase price oil and fats companies cut costs in the three types of processes, that make their initial value of the principles of JIT (Just - In - Time) "system of timely and appropriate level" of support systems as TQM (Total Quality Management) "total quality management system".

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