Kozachenko A. Accounting and Control of Non-Productive Costs of Sugar Factories

The dissertation is devoted to theoretical and methodological substantiation of regulations and development of practical recommendations for the improvement of the organization and methods of accounting and control of non-productive costs to enhance efficiency of sugar factory management. Economic essence of non-productive costs is specified, their constituents are systematized with the detailing of nomenclature items, and classification criteria as a basis for the formation of accounting reporting and control of non-productive costs to meet managerial needs are improved. The influence of organizational, economic and technological characteristics of the enterprises of sugar industry on the accounting and control of non-productive costs is studied. Documentary provision of the accounting and information environment reflecting reliability of economic operations on non-productive costs is developed. Proposals on the improvement of the organizational and methodological principles of accounting of non-productive costs in the system of accounts are made, and features of the formation of internal reporting on non-productive costs for sugar factories as corporate enterprises of sugar industry are highlighted. Assessment of the organization of internal control of non-productive costs is conducted, and methods of its implementation taking into account seasonal activities of sugar factories are improved. The model of control organization of non-productive costs of the sugar factory in view of the rating factors of its work to achieve a balance between the expenditures for control of non-productive costs and its effectiveness is developed.