Cost accounting and control the formation of the cost price of products in the food industry

Роєва, Ольга Сергіївна and Roieva, Olha and Гейєр, Геннадій and Geyer, Genadiy (2015) Cost accounting and control the formation of the cost price of products in the food industry. Вісник Донецького національного університету економіки і торгівлі імені Михайла Туган - Барановського (1 (62)). pp. 157-163. ISSN 2079-4819

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Abstract

Analysis of the relevant information, namely, cost-benefit analysis takes significant place in the management of the cost of production of the enterprises of the food industry, stimulates an increase in production volumes, improved quality and extension of the product range. The study used methods of theoretical synthesis and comparison, as well as up-to-date information analysis (cost-benefit analysis). The results of the study were compared with the legally approved item costs. . It is proposed to use the method of homogenous areas, which is a significant achievement in the development of methods for the calculation of the cost of production. The feasibility of reforming the system of costs and calculation of the cost of products in the confectionery enterprises. That is, the introduction of this method of cost accounting and calculation of cost of production, which will give the opportunity to more precisely allocate indirect costs between the different types of products that will enable you to determine the level of profitability of certain products and thus, improve the efficiency of enterprises.

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