Miskiv L. Accounting and control ensuring of management the formation and distribution of profit in the enterprises of alcohol industry

Dissertation is devoted to the theoretical and methodic principles and practical recommendations to improve accounting and control management of the formation and distribution of profit in enterprises of alcohol industry. Theoretical state about interpretation of essence of economic category "profit" is generalized and systematized that extends its cognition. Substance of conception "control" and "account-control ensuring of profit management of enterprises" are developed and validated that increases efficiency of account and control functions implementations. The model of partnership relations of agricultural enterprises, banking institutions, spirit factories and consumer products to increase profitability of their activities by organizing the "Spirit-Grain Association" is improved. There are improved and provided suggestions on distribution methodic of total, administrative and distributions costs in order to reduce quantity of accounting operations, working time saving of account employees and increase the objectivity of determining the of profit on certain types of products by comparison levels and determine the production and total cost for the accounting and economic calculations. In the dissertation is improved content, form and accounting procedures by formation Account about finance results (form №2) to specify the information used for management decisions to determine the amount of income tax and increase control of its formation and distribution. Methodical approaches to determine the quantitative impact of marginal factors on change of profit and choice of management decisions for increase profitability of spirit production are grounded. Organize-functional structure of internal control for enterprises of alcohol industry that increase operability and efficiency of control over formation finance results in the center of responsibility and enterprise as a whole.