Skrypnyk M. Development of Accounting and Internal Control of Costs and Costing

Thesis is directed towards solving general theoretical problems of accounting and internal control of manufacturing costs and costing, as well as scientific grounding of forming of accounting and analytical system of production costs in order to promote the rational development of dairy enterprises' production activities and the economy as a whole. In the theoretical context a set of institutional factors-criteria of the development of theory and methodology of accounting and regulation internal control of production costs and costing have been suggested. A branch on planning, accounting and costing for dairy enterprises has been worked out. A technology of internal control of production costs has been suggested as well as regulation on internal control of dairy enterprise has been worked out. The methodological approaches towards the development of costs classification in part of characteristics the stages of process of developing of costs classifier and costs classification by management functions depending on the goals have been improved. Classification of accounting and costing methods has been improved by determing three levels which has become the basis for developing a matrix of accounting for costs and costing methods for the dairy enterprises.