Matіushina І. Accounting and control of manufacturing costs in the management of production enterprises

The objective of this thesis research is the improvement of the theory, methods, management of accounting and internal control of production costs at oil and gas enterprises of Ukraine. In the course of the research the economic matter of production costs was specified and their classification was extended, taking into consideration the specific aspects of oil and gas enterprises activity. The particularities of self-cost calculation at oil and gas enterprises were grounded. The organizational and technological particularities, which affect the self-cost calculation of production costs of oil and gas enterprises were determined. The specific aspects of accounting according to responsibility center at oil and gas enterprises were studied in order to define the personal responsibility for saving and rational use of production resources. The nomenclature of calculation items of indirect costs was improved in order to increase the accuracy of self-cost calculation at oil and gas enterprise. The proposals concerning the improvement of alternative approaches of cost accounting and self-cost calculation were elaborated, and the relevance of use of alternative approaches at domestic enterprises was grounded. The general concept, organization order and methods of internal control of manufacturing costs at oil and gas enterprises were developed.