Bondar T. Cost accounting to ensure the quality of products of distillery industry

The thesis is devoted to the topical issues of accounting of costs to ensure product quality at plants and distilleries. The essence of the concept "the costs of product quality assurance" and suggested the author's definition. Were defined the tasks of cost accounting; the basic business processes to ensure the quality of products, their structure at the enterprises of alcoholic beverage industry. Classification of costs for quality assurance of products is complemented signs. Identified legislative and regulatory framework of accounting costs to ensure product quality, it is proposed to supplement the Order on accounting policies alcoholic beverage company and industry guidelines. Improved methodical approaches to the account of expenses for quality assurance to improve the efficiency of information support of quality management system. Improved method of synthesis of the costs for ensuring product quality taking into account the principle of process approach and detail of information on centres capacity. Methodical approaches to budgeting the cost of providing quality products at quality centers and business processes. Methodological recommendations on organization of internal control costs to ensure product quality at the enterprise distillery industry-based business processes.