Kolibaba O. Accounting and analysis of production costs in the management system of Ukraine dairy enterprises

Processes of formation of production costs, accounting and analysis of dairy enterprises in Ukraine. Generalizing and improving existing approaches to accounting and cost analysis of production of dairy enterprises according to the requirements of modern management system. Methods of investigation are historical, analysis and synthesis, induction and deduction, comparison, economic statistics and mathematical programming, tabular and graphics, generalization, concretization and scientific abstraction. Deepening theoretical positions and developing practical recommendations to improve accounting and analysis of production costs in the system of dairy processing enterprises Ukraine in modern conditions. Improved organizational principles of controlling in the management of enterprises by converging its species (cost accounting, cost control, cost management) functions (accounting, control, analysis, information) and subsystems (planning, accounting, analysis, control). Proposed the system of accounting of production costs through consistent process of grouping costs control points. Suggested the isolation and characterization of organizational and technological features milk enterprises of Ukraine and their impact on the production costs accounting by providing relatively positive and relatively negative components such effects. Improved method of decision-making to optimize production volumes and production costs in terms of limited resources and uncertainty. Developed theoretical aspects of using correlation and regression methods, and methods of linear programming for analysis and control of costs. Practice of affiliate "Lviv dairy factory" PE KF "Prometheus" ALC "Rozhyschensky cheese factory", JSC "Galychyna", learning process of the Ivan Franko national university of Lviv. Sphere of use is activities of dairy enterprises.