Gordienko L. Accounting and control of not complete production at the brewing enterprises

The dissertation is devoted to development of theoretical aspects and applied methods of costs accounting and control in breweries industry. The concept of "not complete production" is specified. The distribution of straight lines of expense is offered on the basis of a coefficient method and calculation of availability quotients of beer is proved. The scheme of the organization and methods of accounting not complete production, ABC-costing and cost-killing application provided. Forms of costing progress and roll records management not complete production was developed. Organizational support by developing internal control documents and codifier causes of deviations in output extract of brew house improved. The model of internal control procedures for not complete production promoted.