CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

Volodymyr Kushnir

Abstract


Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts.

Key words: consolidated accounting, production costs of meat and fat production, cost accounting.


References


Bodnar, T. P., and T. V. Trachuk, “Features consolidated account costs of production and calculation of production cost.” Rehion biznes-ekonomika ta upravlinnia, no.4, 2013, pp. 61-70. Vernadsky National Library of Ukraine, nbuv.gov.ua/UJRN/Rbetu_2013_4_11. Accessed 2 Apr. 2017

Borkovska, V.V. Accounting of production costs at meat-processing enterprises: Theory and Practice, Zvoleiko D. H, 2015.

Methodical recommendations for form cost of goods (works, services) at industry. Order of Ministry of Industrial Policy of Ukraine on July 9, 2007 №373, 2007.

“Regulation (Standard) of accounting 16 "Expenses". Order of Ministry of Finance of Ukraine on Dec. 31,1999 № 318”. Official site of the Verkhovna Rada of Ukraine, zakon2.rada.gov.ua/laws/show/z0027-00. Accessed 2 Apr. 2017

Tovstopiat, Yu., and N.Chernyshova. “Consolidated accounting of production costs.” Podatkovyi kodeks, no. 22, (2014), pp. 11. i.Factor, i.factor.ua/ukr/journals/nk/2014/november/issue-22/article-3448.html. Accessed 2 Apr. 2017.

Tomilova, N.O. “Features of accounting of expenses for production of fodder crops: analysis and evaluation.” Naukovyi visnyk NUBiP Ukraiiny, no. 3(181), 2013, pp. 250-256. Vernadsky National Library of Ukraine, nbuv.gov.ua/UJRN/nvnau_econ_2013_181%283%29__50. Accessed 2 Apr. 2017.

Chernelevskyj, L. M., and H. G. Osadcha. Organization of accounting: administrative aspect (Food Industry), NUKhT, 2011.

Yazliuk, B.O., and V.V. Voloshyna. Organization of accounting operating costs in terms of integrated automation]. Naukovyi visnyk Mizhnarodnogho humanitarnoho universytetu, no.15, 2016, pp. 118-121. Vernadsky National Library of Ukraine, nbuv.gov.ua/UJRN/Nvmgu_eim_2016_15_27. Accessed 2 Apr. 2017.


Full Text: PDF
13 :: 2

Refbacks

  • There are currently no refbacks.