Gurina N. Accounting, analysis of costs and income of enterprises: theory and method.

Research purpose. The purpose of dissertation is a scientific theory and method positions and development of practical recommendations in relation to perfection of accounting and analysis of costs and profits of enterprises. Research object. A research object is a process of forming of costs and profits of enterprises. Research subject. The article of research is an aggregate of theoretical and methodical principles of accounting and analysis of costs and profits of the enterprises. Research methods. In dissertation the used methods: inductions and deductions; theoretical generalization and comparison, dialectical cognition and abstractly logical; supervision, analogies and abstracting, design and formalizations. Scientific novelty. The scientific novelty of dissertation - of improving accounting and cost-benefit analysis of enterprises. Level of introduction. The practical value of the got results consists in development theoretical and practical recommendations for enterprises. It is instrumental in the increase of analytical of accounting information about costs and profits of enterprises. Dissertation job performances are inculcated in practice of activity, LTD. "Belichskoe woodworking enterprise", LTD. "Ekodrev-2011", the State enterprise is the "Kievan woodworking factory" of Department of defense of Ukraine. Separate results found application in the educational process of the National university of Government tax service of Ukraine at teaching of educational disciplines "Record-keeping", "Financial account".