Mishchenko T. Accounting and control production costs of meat

Contemporary position and perspectives of meat-processing industry in competitive environment are investigated, as well as its implications on the basic foodstuffs consumer market development in Ukraine. Industrial organizational and technological impact on expenses accounting and control is detected. Author proves that standard cost method, based on responsibility and cost centers, is the best instrument for planning and calculating expenses at meat-processing plants, considering its technical and organizational features. Critical analysis of current practice in the sphere of composite expenditures accounting and its allocating is done from the point of accounting information collecting and preparing for managerial decisions. Principles of grouping of composite expenditures and approaches to choosing and implementation of individual bases for their reallocation, which more than others correlate with factual data, are discussed. Author proposes system of expenses internal control by responsibility centers, which promotes cost control system decentralization, and model of automatically integrated indicators for current control of meat production expenses. Author introduces the ways of internal control procedures implementation, based on responsibility centers at meat-processing plant. Standard cost accounting is a problem of special importance for internal control. Author proves the importance of combination standard cost accounting elements with total cost calculation method, because of providing relevant, complete and in-time accounting information for managerial decisions.