Chyrva A. Accounting, control and analysis of production costs for bakery enterprises

Object of research: process accounting, control and analysis of production costs and production costs of forming bakery products. Objective: to develop evidence-based recommendations to improve the organization and methodology of accounting, control and analysis of production costs bakery enterprises. Methods: dialectical, system, induction, deduction, synthesis, analysis, synthesis, comparison of abstraction, formalization. Scientific novelty: the first time the influence of differentiation factors of production capacity for bakeries as a base to improve accounting, control and analysis of production costs , reasonable method using correlation and regression analysis for forecasting prices for "social" varieties of bakery products, developed an automated sequence of solving the problem of calculating the cost of bakery products at full cost method, were further developed categorical definition ("cost", "cost of production", "real production costs", "analysis of production costs", "internal business control production costs") and definitions related to accounting, control and analysis of production costs, the rationale for the choice of methods of accounting costs, organizational and methodological principles of internal control and analysis of production costs.