Koryagin M. Account of expenses and calculation of prime cost of the product at bakery enterprises (on the basis bakery industry enterprises of consumer cooperatives of Ukraine).

Object of research - baking enterprises of a consumer's cooperative society of Ukraine. The purpose of research - improvement of the operational practice of the account of costs and accounting of product cost at the baking enterprises of a consumer's cooperative society of Ukraine. Methods of research and instrumentation - applied methods and methods of book keeping, systems analysis, optimization and statistical methods of information processing. Theoretical outcomes and novelty - formation of new knowledges in the field of the account of costs and costing of product cost of the baking enterprises, which allow to increase a management efficiency by baking production. Practical outcomes and novelty - development of theoretical and practical directions of improvement of a technique of the account of costs and accounting of product cost of the baking enterprises of a consumer's co-operative society of Ukraine in modern conditions of managing. Subject and degree of introduction - methodical development an d the recommendations of the author are introduced into practice of activity of the baking enterprises Vinnitsa, Zhitomir, Lvov and Rovno oblpotrebunion, Ukoopunion as a whole, are used in educational process of Lvov commercial academy and are fixed in the basis of the methodical instructions of Management of book keeping and reporting Ukoopunion. The efficiency of introduction - is introduced with a satisfactory outcome. An orb of application - system of a consumer's co-operative society of Ukraine.