Fabiianska V. Organization of Accounting and Control of Biological Fuel Production

Object of research: the organization of accounting and costing of the production process of biofuels, as well as internal control of its production to domestic enterprises. Objective: To study and improve the theoretical and methodological basis and development of practical recommendations for the organization of accounting and internal control of biofuel. Methods: In comparison, generalization, abstract logic, induction, deduction, observation, questionnaires, calculation and analytical, graphical, analysis, synthesis, organization, hypotheses and assumptions. Scientific novelty: for the first time singled out biomass and biofuels as objects of accounting and control, and the method of your display, improved classification features and types of biofuel to be displayed in the system of accounts and reporting system of the cost of production of biofuels from responsibility centers and methodological approaches to the documentation of manufacturing biofuels, synthetic and analytical accounting of production costs of biofuels, the elements of an accounting policy of accounting and control of production costs of biofuels, method of calculation of the cost of biofuels, and approaches to its actual cost, had the further development classification of internal control and its methods of implementation, indicators of financial reporting form number 5 "Notes to annual financial statements" and statistical reporting forms 50 "Basic economic indicators of the enterprises".