Skytyba K. Production costs accounting and control of energy-intensive enterprises of primary processing industries

The thesis is a complex research of theoretical, organizational, methodological and practical principles of production costs accounting and control of enterprises of energy-intensive primary processing industries. The terms as "cost" and "production cost" are defined and specified. Particular features of the structure and expenses of production costs for energy-intensive enterprises of primary processing industries are revealed. Classification of production costs in general and energy in particular is improved. The іnformation and cost structure setting up process is improved with the help of using a single system for all codes of responsibility centers. The model of total production costs distribution is proposed. Documentation, which provides cost accounting and scheme workflow are improved. Management accountancy of power consumption is developed.