Pohosova A. Accounting and control of the expenditures for production of the dairy cattle products

Object of research: the processes of formation and control costs of production in dairy cattle farm units Zhytomyr region. Aim: scientific evidence and theoretical development of practical recommendations to improve accounting and control costs, taking into account the peculiarities of production in dairy cattle. Methods: theoretical generalization and comparison, comparison, induction and deduction, graphic, abstract and logical and causal relationships, of abstraction and system analysis. Scientific novelty: first proposed a new approach to building accounting and cost control in production of dairy cattle, improved procedure for the distribution of production costs livestock, livestock records consistent with accounting costs and yield cattle; determined necessary accounting losses padezhu animals using sub-account 241 "Expenses from padezhu animals"; proposed form of "manufacturing expense report and production of dairy products" and a form of internal management reporting "Report on the costs of production animal husbandry", has evolved interpretation of the term "management accounting", Organizational Foundations for the accounting and cost control at farm level, depending on the amount of economic work in a particular enterprise.