Cherep A. Costs control in food industry under marketable conditions of economic management

The thesis is devoted to the theoretical and practical, methodical and methodological aspects of the enterprise cost management in the food manufacturing industry. The enterprise cost essence and cost management have been considered thus the necessity of the cost management has been proven; the research methods and techniques have been offered to identify the enterprise costs evaluation and management. The food industry market limits have been identified along with the influencing factors. The general manufacturing costs in the food manufacturing industry have been analysed, the interrelations between the overhead costs and the equipment working hours have been revealed. The functionally-oriented method of the enterprise costs calculation has been offered and the compensation calculation technique has been suggested for the ecological factor to be included.