Ivanenko V. Accounting provision for compiling and analysis of statistical reporting on production of manufacturing enterprises

Purpose of the dissertation thesis lies in the grounding of the theoretical statements and working out recommendations on improving the accounting support of compiling and analyzing statistical reporting concerning the production of merchandise at manufacturing enterprises. Object of research: the process of accounting reflection and compilation of statistical reporting on transactions with merchandise production at manufacturing enterprises and their analysis. Subject of research: theoretical and methodical issues of accounting support of compiling and analyzing statistical reporting in companies of processing industries concerning the production of merchandise. Methods of research: abstract and logical method, dialectical method, statistical, grouping, comparison, specification of analogies, relative indexes, system approach, methods of factor analysis. Scientific novelty of the results obtained lies in the grounding of the theoretical statements and working out recommendations on improving the accounting support of compiling and analyzing statistical reporting concerning the production of merchandise at manufacturing enterprises, which will assist in the increase of the efficiency of decision-making in managing the industry of the country. Scientific novelty: the following issues have been researched for the first time: theoretical grounding of accounting support of compiling and analyzing statistical reporting concerning the production of merchandise with the application of the resource approach; the following issues have been improved: the order of preparing information for calculating the index of gross value added for manufacturing enterprises through the system of indexes of statistical reporting; classification of manufacturing merchandise in the part of determining its kinds by accounting objects and statistical observation; documentation support of preparing accounting information concerning the production of industrial output for compiling statistical reporting; methodic approach towards accounting for production of merchandise on tilling-based conditions both at its owner's and at processor; methodic statements of value added analysis calculated on the basis of the statistical reporting data; the following issues undergone further development: the triune approach towards interpretation of the concept "reporting" as the element of accounting method, source of information and method of statistical observation; directions of matching indexes of statistical reports with accounting measures; methodic support of economic analysis of indicators of production output by determining the order of forming cost indexes and natural coefficients of production output and sales of industrial merchandise on the basis of statistical reporting data. Implementation extent: the results of research have been implemented into the practice of Department of Statistics in Zhytomyr region, Public Corporation "Berdychiv Clothes Factory", LTD "State Utility Company "Pharmaceutical Factory". Separate results of research have been implemented in the educational process of Zhytomyr State Technological University.