Avhustova O. Accounting and cost control on fish processing enterprises

The dissertation is devoted to the topical problems of accounting and cost control improvement on fish processing enterprises. The modern state of domestic fish processing enterprises, prospects and problems of their development are researched; systematized the organizational and technological features of enterprises and researched their influence on accounting system and cost control. Three conversion stages of fish processing production are allocated and determined the interconnection of their functions with accounting and controls tasks. The evolution of scientific ideas to the category "costs" are researched, considered the basic abstractions that defined the objective unity of this category with "production" definition. The approach to classification of the costs are improved and added the production costs classification of new features according to the industry peculiarities of fish processing enterprises. The analysis of existing methods of cost accounting and calculation of production costs price and possibilities of their use on fish processing enterprises had been done. A normative divisible cost accounting method with the addition of certain elements of the management system JIT "just in time" had been proposed for implementation. The methods of accounting costs production are improved through the way of: development of the codes structure for the production costs accounts; improving of work chart of accounts; graphs design and scheme document flows development; improving of account register. The author developed a form of accounting registers and internal economic reports according the recognition of reverse wastes in accounting. Was determined that the topical directions of the organizational improvement and management accounting methods on fish processing enterprises are an improvement of the budgeting system, as a specific reception of management accounting, exactly in the next part: systematization of the basic principles of budgeting system, definition of three mandatory interconnected components, based on which were proposed the sequence of the general budgets system of fish processing company formation. Offered a method of internal control of production costs for fish processing enterprises, which will provide the reliability of information about the costs of primary documents, accounting registers and reporting forms of fish processing enterprises. In order to optimize the control expenses organization the author offered a scheme of internal control organization of production costs in the context of determined production redistribution, based on the normative divisible cost accounting method and improved an internal control system of the costs production by identifying of goals, tasks, objects and subjects structure in defining of their functional responsibilities depending on the control tasks. The structure of the three-level automated control system and, in its turn, cost management of fish processing production had been developed.