Shevchuk O. Accounting and audit of costs of sales in the sugar industry enterprises

Object is the formation of the cost of sales in the sugar industry. Objective is organizational development methodological approaches to improve accounting and audit of costs of sales products to enhance performance of sugar industry enterprises. The methods are scientific abstraction, methods of deduction and induction, analysis, synthesis, simulation, projection. The results – theoretical generalizations are given and it is formed recommendations in relation to organization and method of account and audit of costs of sales. The novelty – conceptual bases of account and audit of costs of sales. The results of work are implemented into practical work of such enterprises: « Zbarazh sugar plant», «Kozova sugar plant», National association of sugar producers of Ukraine, agricultural enterprise «Nyva» and in the educational process of the Ternopil. The field: activity of the sugar industry enterprises.