Marchyn M. Managerial accounting and control of operating costs in the sugar industry

Object - the formation of costs for sugar industry enterprises. Purpose - to develop recommendations and proposals to improve current methods of management accounting and control of operating costs for sugar production more efficient use of resources, production of competitive products and optimization of its cost. Methods - scientific analysis and comparison, abstract and logical observation, analysis, synthesis, generalization, specification, simulation, analogy, induction, deduction, expert assessments, economic-mathematical modeling. Results - scientific substantiation of theoretical and methodological foundations of management accounting and control operating costs in the sugar industry enterprises, forming conclusions and practical proposals for improving their procedures. Novelty - improved forms of primary documents and accounting records (consignment notes and information that reflect the receipt and movement of sugar beets) by supplementing them under «grade»; improved method of accounting the actual number of soil, methods of assessment and establishment of standards during processing and on this basis developed forms of primary documents: Act formation soil, Act of internal displacement soil; proposed procedure for calculation of the cost of sugar production based on standard method of cost accounting; proposed order of cost control sugar production and the formation of production costs with the use of economic and mathematical models; reveals the impact on management accounting operating costs of organizational and technological features of sugar production; The proposed system of cost accounting for the areas of responsibility through the use of multi-sub. They are implemented in practice of LLC "Horoskivskyy sugar factory", LLC "Chortkiv sugar factory", LLC "Borshivskyy sugar factory", LLC "Buchatskyy sugar factory", and the learning process Chortkiv research institute of Entrepreneurship and Business Ternopil National Economic University. Scope - business activity of the sugar industry.