Boyarsky Y. Accounting and control of work-in-process in the system of company's management

Dissertation thesis is directed at the development of theoretical statements and practical recommendations on improving accounting and control of work-in-process aimed at increasing the efficiency of managing the activity of manufacturing enterprises. Characteristics and specificity of work-in-process as an accounting object have been considered in the dissertation thesis. The structure of work-in-process in accounting has been identified. Peculiarities of accounting for work-in-process have been considered. The statement of Decree on Company's Accounting Policy in the part of work-in-process has been improved. The methodic approaches to estimation with the consideration of the specificity of industries have been worked out as well as single methodic approach to accounting reflection of work-in-process taking into consideration its dual accounting nature has been suggested. Ways of improving organization of control over work-in-process have been suggested as well as the information and computer system providing the realization of its automatic control has been worked out.