Mironova Y. Accounting and production costs analysis and production costs calculation on engineering enterprises

Dissertation is dedicated to improve theoretic issues, methods, accounting organization and cost analysis, and production costs calculation on mechanical engineering enterprises in Ukraine. Specified the sense of concept "production spending " and "products costs". Improved directions of costs classification. Proposed phased order formation of internal indicators of cost centers reporting. Improved range of general production costs. Feasibility using the mutual distribution method of ancillary industries services. Argued efficiency a method of calculation for types of activity on the mechanical engineering enterprises. Proposed methodological tools of analysis of costs production and cost production of the engineering enterprises, that will allow detect a negative challenge of their perpetrators and take effective operational management decisions.