Dumynets' O. Accounting and analysis of costs at the power engineering enterprises (on the example of heat electric power stations of West Ukrainian region).

Costs at the power engineering enterprises. The improvement of methods of costs accounting and analysis at the power engineering enterprises is considered due to the using of modern accounting and analytical systems. The methods of general theory of ruowledge, traditional applied methods and techniques of accounting and economic analysis, some methodical ways of management accounting in the foreigu countries were covered. The improved nomenclature of costs at the power engineering enterprises is proposed. Consideration is given to the ways of improvement of the methods of production costs accounting and analysis. Recommendations on the application of accounting data and analytical information in the management are proposed.