Методика обліку, аналізу та контролю витрат на виробництво і формування собівартості продукції за матеріалами товаристві з додатковою відповідальністю «М’ЯСОКОМБІНАТ «ЯТРАНЬ»

Abstract

In the work, the method of accounting, analysis and control of production costs and the formation of production costs and the determination of improvement directions in the context of effective cost management were investigated. The economic essence of production costs, criteria for their recognition and classification were determined. The concept of "cost price" of products and the problems of its formation at the enterprise are studied. The methodical aspects of control of production costs and the formation of production costs are disclosed. According to the results of the study, proposals were formulated, which consist in the development of the main ways to improve the accounting methodology, analysis and control of production costs and the formation of the cost of production, which will strengthen the value of the informational, analytical and control function of accounting in the management of the production process.