Stolyar L. Accounting and expense control of production and cost calculation of paint and varnish products

Thesis is aimed at the investigation of organisational and technological characteristics of the paint and varnish products, that influence upon the methods and organisation of accounting and expense control of production. The classification of the expenses according to the external and internal customers' demands has been improved and the classification feature has been selected from the point of influence on an environment (ecological expenses). Organizational and methodical approaches to accounting of expense production has been improved by the use of the worked out primary documents on the accounting of direct financial costs and costs on payment of labour, analytical accounting data, development of the sub-accounts system. The usage of the process cost accounting method has been offered together with application of simple two-step calculation and introduction of expense control on processes with the elements of the normative method usage. The form of the internal accounting on the expenses of production and the costs of paint and varnish products has been developed. The model of managerial decision making in relation to the choice of production optimal technology from point of profitability, qualities of the manufactured products and diminishing of negative influence of production on an environment. System approach to the performance of expense internal control of production, control of ecological expenses, as a methodical instrument of enterprise expenses management has been offered.