Khomyak T. Accounting and analysis ofcosts in the management system of food industry enterprises

Object: the process of formation the accounting and analytical information about costs of the enterprises in alcoholic beverage industry.In dissertation a thorough theoretical and practical study of analytical and accounting aspects of costs in the context of enterprise management were implemented. Methodical principles of the accounting procedures of production costs were developed. The multivariate and systematic analysis of costs of domestic liquor companies was conducted.Basic approach and organizational procedures of accounting manufacturing costs by economic elements in the context of processing were proposed. The components for accounting and analytical mirroring of production costs in domestic liquor companies were selected. The order of organization of accounting of production costs in liquor companies using conceptual positions of classical methods in combinatorics and their interpretations was improved. Special consideration was given to the classification of industry priority costs and aggregated information on approaches to the analysis of this type of expenditures.