Dashkevych O. Accounting and control of production costs of products

The aim of the research is the development of methodological recommendations and practical proposals for improving the organization and methods of accounting and internal control of production costs of production, which will increase production efficiency. Object of research is process accounting display and control the costs of production in the fruit and vegetable canneries. The subject of research is the combination of theoretical, methodical and practical issues of accounting and internal control costs production and product costs on processing of fruit and vegetable canneries Vinnytsia, Kyiv, Odesa, Khmelnytsky and Cherkasy regions of Ukraine (21 enterprise of food industry of Ukraine). Research methods: the dialectical method of scientific knowledge, analysis, synthesis, abstraction, documentation, calculating and analytical, information technology PC; regulatory accounting, calculation of cost of production. Scientific novelty of the results is the development proposals on improvement of the process of organization and methods of accounting and internal control of production costs of production' which will contribute to the achievement of business structures sufficient level of profitability of their activities. For the first time: - developed special unified register for accounting of production costs (acquisition) and sales of products (goods, works, services) for taxation purposes, which contributes to the expansion of the storage capacity of data management and prevention of violations in the tax calculations. Improved: - classification of costs of production; - classification of types of cost control enterprises; - direction of formation of cost of production of canned fruit and vegetables for the production stages; - the sequence of calculation of unit costs for regulatory poperedelnogo method; - methodological approach to control costs based on the use of the offered Information deviations from the norms of the use of vegetable raw material, Information about the changes and the Production of a report of a workshop for the production. Received further development: theoretical substantiation of the importance of accounting and consumption control activities; - the group expenses production under articles costing; - organizational and methodical aspects of operational control of formation expenses in part of the proposed three-tier structure of a computerized system of management and control of production costs. The results of the study implemented in the activity of LLC "AGRANA fruit Ukraine" (№859/12, 31.12.2013); LLC "Eco-Sphere" (№1782, 29.12.2013) and others, as well as in the educational process of the National University of state tax service of Ukraine (№ 2052/01 .12, 27.06.2013 year).