Zolotnytska Y. Accounting and control of expenditures for hop production

1. Object of research: the process of accounting and control the cost of production of hops in the agricultural enterprises of the Zhytomyr region. 2. Aim: study of theoretical foundations and development of practical recommendations to improve accounting and control costs of production of hop to the needs of management in hmelehospodarstvah. 3. Methods: a systematic method of scientific knowledge, abstract and logical method, the method of theoretical generalization, observation, comparison, abstraction, analysis and synthesis, historical method, logical method, survey, statistical and mathematical method, the method of analogy and modeling, correlation and regression analysis; method of economic-mathematical modeling monographic method, the method of extrapolation trend. 4. Theoretical and practical results: Theoretical approaches to the interpretation of the essence of economic categories "costs of agricultural production" to the needs and specifics of agricultural enterprises. The level of compliance with existing methods of cost accounting and costing industry needs hop. The essence of internal control costs and singled out its main stages. The current state of accounting and its compliance with the requirements of cost management in hmelehospodarstvah and determined the impact of organizational and technological characteristics of growing hops in construction accounting and cost control. Identified factors of formation expenses and cost of production hop, set their impact on economic and technological efficiency of production of hops. Improved the existing forms of primary documents, internal reports and statistical data on production costs. A methodical approach to accounting and analytical support effective management decisions and control for the cost of production of hops. 5. Scientific novelty: first proposed methodical approach to accounting and analytical support of management and control of production costs of hops, which involves gradual grouping of manufacturing operations for growing hop products using poprotsesno-regulatory method of accounting, which would increase the efficiency of budgeting and improve operational control. 6. Level of implementation: Proposals to improve the forms of primary documents from accounting hop production was taken to the introduction of LLC «and Agro-Industrial-Service" Zhytomyr region. Recommendations on adaptation of existing forms of "Total number of eligible costs and amount of compensation in the previous hop" considered and taken into consideration by the Office of Agricultural Development of Zhytomyr Regional State Administration. Developed by the author of economic-mathematical model of optimization of production costs made to use the Department of Agricultural Development ZHODA. Theoretical and methodological principles of accounting and cost control farms used in the learning process. 7. Field (field) use: activities of enterprises, Zhytomyr regional state administration and teaching process in higher education.