Dutchak R. The Managerial accounting and cost control at industrial enterprises

The scientific task of improving managerial accounting and cost control provisions at the domestic industrial enterprises is solved in the dissertation. On the basis of research of theoretical, methodological and organizational aspects of managerial expenses accounting we have established the deviation of the content of the managerial expenses accounting concept (XIX - XX CC.) from the laws of dialectical development in a market economy, - abstraction from the notion of "quality costs" and "measure costs". The managerial expenses accounting concept is developed through the principles of "lean production". The structure and content of the Regulation 'On Managerial Expenses Accounting on Industrial Enterprise' and the Regulation 'On Internal Expenses Control on Industrial Enterprise' are formed. We have established the reasonableness of providing internal staff with information about separate expenses benefit facts and economic threat risk factors. That would ensure the making optimal management decisions from a position of economic activities security in the "lean production".