Korolyova O. Accounting and cost control engineering enterprises

The thesis is devoted to the improvement of theoretical, methodological and organizational provisions for accounting and cost control machine-building enterprises . Substantiates the need to clarify the nature of expenses revealed differences between the cost and the cost. The characteristic of the industry and enterprise development. Specified criteria for delimitation of objects of cost accounting and calculation according to industry specifics . The necessity of charging depreciation reserve stocks and it is reflected in the financial statements , the impact of revaluation of fixed assets, capitalization of financial costs associated with the creation of a qualifying asset when determining its actual value. The mechanism of distribution of general production costs in the presence of counter services ancillary industries . Proved the need for expansion of the indicators of financial reporting non-financial information engineering . Proposed to expand the range of indicators for monitoring the effectiveness of production.