Androsenko O. Accounting and analysis of the management of costs

The aim of the thesis is a scientific substantiation of theoretical and methodological aspects of accounting and cost analysis in the management of enterprises of the confectionery industry of Ukraine and development of practical recommendations for their improvement with the development of market relations in Ukraine. Object of research are the processes of account mapping and economic analysis of production costs and calculation of production costs of enterprises. Scientific novelty of the received results consists in the solution of scientific problems for substantiation of theoretical and methodological approaches and the development of practical recommendations and suggestions to improve the organization and methods of accounting and analysis in managing costs through the use of the theory of constraints at the enterprises of the confectionery industry. Main results of the research accepted for implementation and found practical application in the activities of the following companies: PJSC "Chernihiv confectionery factory "Strila",PJSC "Food company "Yasen",PJSC "Confectionery "Kharkovyanka", of technology in the teaching of disciplines "Financial accounting", "Management accounting ", "Accounting".