Organization and methods of accounting and control of business operations of the production cycle of food industry enterprises (on the materials of LLC "Dolce Fantasy")
Students Name: Fok Yuliana Ruslanivna
Qualification Level: master (ESP)
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Fok Yu. R., Vysochan OS (supervisor). Organization and methods of accounting and control of business operations of the production cycle of food industry enterprises (on the materials of LLC "Joint Ukrainian-Italian enterprise" Dolce Fantasies ")". Master’s thesis, - Lviv Polytechnic National University, Lviv, 2021. Extended annotation. Costs, as an object of management and an indicator of the performance of the enterprise, require constant analysis and control. Their operational economic analysis will assess the company’s position in the market and its competitive advantages, prevent crises. And cost reduction based on identified reserves provides cost control and allows you to achieve both rapid results and long-term cost reduction effect. After all, thanks to skillful and smart resource management, financial stability of the enterprise is achieved. The object is the accounting and control of production costs at the food industry. The subject is the method of accounting and control of production costs at the food industry and directly to the Joint Ukrainian-Italian Enterprise "Dolce Fantasies". The purpose of writing a master’s thesis is to explore the methodological, theoretical and practical aspects of accounting for production costs in the enterprise, as well as their control. The study of the organization and process of inventory, taking into account the requirements of the Regulation on inventory of assets and liabilities № 879, which enters into force on 01.01.2015, allowed to identify the advantages and disadvantages of innovations. Managers and chief accountants of enterprises to conduct effective inventory work must take into account changes in the regulatory and legal support of the inventory. This applies in particular to the volume, timing and frequency of optional and annual inventories. To increase the objectivity of the inventory, it is advisable to make changes in the composition of the inventory commission and include representatives of the audit firm. The results of the inventory on the basis of the approved protocol of the commission are reflected in the accounting and financial reporting in accordance with the rules of P (S) BU and other regulations. Control of deviations from the norms should be prompt enough to facilitate the rapid elimination of negative deviations and the normalization of production. This means that the control over the deviation from the norms of costs should be carried out in the process of cost formation, and not at the end of the production cycle or a certain period, ie directly at the time of costs. Therefore, it is important to establish the optimal frequency of detection of deviations from the norms for certain types of costs during the month Thus, for the implementation of operational control and regulatory impact on structural units requires information on deviations for a period of three or seven days, a decade or a month. Since information should be obtained as needed, operational control of deviations from the norms should be an integral part of the regulation and organization of the production process. Key words: production costs, food industry, accounting of production costs, control of production costs, development of food industry, calculation process. List of used literature sources. 1. Yagmur KA Evolution of the category "production costs": materials of the International scientific-practical conference dedicated to the 35th anniversary of the Department of Accounting and Auditing (Part 1) / Yagmur KA - Poltava: Poltava University of Consumer Cooperation of Ukraine. - 2006. - p. 175. 2. Makarenko AP Development of an audit program for production costs to increase the efficiency of the enterprise / A. P. Makarenko // Economic Science. Investments: practice and experience. - 2017. - №1. - P. 68-75. 3. Ant R. ny R. N. Planning and C ? ntr ? l Systems: A Framew ? rk f ? r Analysis / Ant R. ny R. N. - B ? st ? n: Graduate Sch ?? l ? f Business Administrati ? n Harvard University. - P. 25. 4. Linnik ?. I. Modern domestic and foreign practice of calculating the cost of production, accounting and management of production costs of the enterprise. Economics and societies / OI Linnyk. - 2016. - P. 373-378. 5. Manilich MI The cost of production: theoretical aspect / MI Malinich. - 2012. - P. 117-126. 6. Kirk N. M. (2004). Theoretical dreams of product cost management. Scientific works of the Kyiv National University of Technology / NM Sokyrko - 2004. - P. 264-268. 7. Marchenko DM Improving the organization of internal financial control of enterprises / D.M. Marchenko, GM Yarovenko // Actual problems of economy. - 2010. - №2. - P. 163-171.