Hovda G. Accounting and control in the cost management of the principal activity of enterprises

3/ Object: operating system of accounting and control of principal activity of hunting farms. Objective: consists in development and reasoning of scientific and practical recommendations for improving the accounting and internal control system of cost management core business hunting for the purposes of efficient management. Methods: induction, deduction, scientific abstraction, historical and comparative; observation, comparison; dialectical cognition, theoretical generalization; method of analogy, method of abstraction, method of modeling and method of formalization to the rational organization of accounting and control of cost of the hunting growing; systems analysis and synthesis. It is offered organizational and methodological support to system of the accounting and internal control of principal activity of hunting farms; it is improved - classification of costs, process of forming of information flows about of costs, methodological principles of accounting of costs of farms, oriented to expansion of analyticity accounting to the centers of the costs and places where the costs arise and with the using the proposed sub- accounts, methodology of calculating the net cost of the provided services of hunting farms offered objects of calculation and items of costs. Scope of usage: enterprises of different types of economic activity.