Piatnychuk I. Managerial costs accounting in the system of budgeting at refineries.

In the dissertation investigated theoretical, methodical and organizational provisions and developed practical recommendations for improving managerial costs accounting in the system of budgeting application at refineries.The essence of the concepts of "budgeting system" and "Managerial Cost Accounting", which, unlike existing attention is stressed on the informative providing of internal process of building costs within the limits structural divisions of refineries different hierarchical levels based on a combination of management functions.Defined substantiated the place and the role of management accounting costs in the system of budgeting at refineries.Determined influence of organizational and technological characteristics the functioning refineries on construction managerial cost accounting.The method of information providing by management accounting costs in the system of budgeting at refineries by developing methodological model, which is based on the implementation of budgeting functions by using its instructional techniques and procedures.Designed project "The methodological recommendations of cost accounting and costing oil companies" for improved information management internal process of formation expenses. The approach to the organization of managerial accounting costs in the system of budgeting application at refineries.