Rybakova L. Accounting and internal cost control of costs in enterprises producing sugar.

Object: a system of accounting and internal cost control of costs in enterprises dealing with producing sugar. Methods: graphical, observation, comparison, clustering, classification, comparison, detailing, systematic approach and modelling. Improved: the information support of cost management system in responsibility centres; methodology of cost management accounting in enterprises producing sugar by responsibility centres using budgeting; organizational and methodological support of construction the internal control of costs by responsibility centres using control registers of spending cost budget of manufacturing and nominal cost centres and the system of evaluation indicators the effectiveness of its activity. Scope: the enterprises producing sugar.