Mykhalska О. Management accounting and process cost analysis in oils and fats industry.

The thesis is devoted to generalization and deepening the theoretical framework and development of practical recommendations to improve the management accounting and process cost analysis in Ukrainian oils and fats industry. The theoretical approaches to define the essence of the expenses are examined. Methodological approaches to the study of accounting and analysis in terms of budgeting are conducted. The findings allow to specify their nature and to separate accounting items based on process method of production. The methodological principles of management accounting of manufacturing department costs are investigated for oil and fat manufacturers based on their operational detailed elaboration by production stages as "centers of responsibility" that meets the requirements of budgeting. The management accounting organization is improved by streamlining and clarifying the workflow mechanism, work plan management accounts, accounting posting models that allows to increase the efficiency of accounting display of information flows to control and analysis budgets implementation.