Bodnar O. Accounting and internal control over production process: organization and methodic.

The theoretical and organizational and methodic aspects of accounting and internal control over the production process have been disclosed in the dissertation. The accounting essence of the "results of production" concept has been offered. The classification of the elements of the production results has been improved as well as they have been characterized for the purposes of accounting and internal control. The improvement of the production results estimation for calculating the finished goods cost has been offered. Accounting policy elements in the part of production costs have been improved, namely concerning the methodic aspect. The suggestions concerning the accounting reflection of the production process in the part of the main products, concurrent products, and byproducts have been presented. Internal reports on production results have been worked out. The ways of improving the organizational and methodic support of internal control over the production have been grounded.