Облік і контроль витрат в системі управління підприємством (на прикладі підприємств м’ясоконсервної промисловості): автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.06.04 – бухгалтерський облік, аналіз та аудит

Abstract

У дисертації розглядаються актуальні питання удосконалення управлінського обліку і внутрішньогосподарського контролю виробничих витрат у системі управління підприємством. Досліджено організаційно-технологічні особливості м’ясоконсервного виробництва та їх вплив на побудову управлінського обліку витрат. Розкрито якісний взаємозв’язок понять “затрати” і “витрати” в системі економічних категорій. Визначено класифікаційні ознаки витрат в управлінському обліку, де основний акцент зроблено на групуванні витрат за операціями, видами продукції та ступенем керованості. Висвітлено питання організації та методики обліку прямих, загальновиробничих та інших непрямих витрат. Удосконалено аналітичний облік загальновиробничих витрат в умовах м’ясоконсервного виробництва. Обґрунтовано необхідність визначення неповної собівартості продукції за системою “директ-костинг” з елементами нормативного методу за центрами виникнення витрат. Доведено доцільність впровадження АСУ “МЕЛВІС” на підприємствах м’ясоконсервної промисловості. Запропоновано модель внутрішньогосподарського контролю прямих, загальновиробничих та інших непрямих витрат за центрами виникнення і центрами відповідальності

The thesis deals with actual problems of improvement in administrative accounting and home-counters control of production esopenditures in the system of management of an enterprise. The first chapter “Methodical approaches to construction of production expenditures accounting in the system of administrative accounting” explores essence of the term “expenditure” in the system of economic categories and administrative accounting, in particular. It reveals the essential relations the teems “input” and “expenditure”. Object notion of between accounting of expenditures is specified, object of calculation and calculation units for the sphere of research. It defines a particular branch features of meat-preserving production and their influence on construction of administrative accounting of expenditures. It exposes the connection of technological process with accounting, specifies the technological redistributions and production expenses. Author considers the conception of classification of expenditures in the system of administrative accounting. A basic accent is done on the grouping of expenditures by the operations, by the types of products and degree of divisibility, that most of all allows to remove the break of grouping of accounting from their accounting organization. The second chapter “Improvement of method of accounting in production expenditures of meat-preserving production” researches the problems of organization and method of accounting of lines general productive and other indirect expenditures; it defines the directions of its improvement and principles of construction of the general accounting expenditures are grounded. The step-by-step forming of direct material expenses is resulted in production and the of principle scheme of documents turnover of their motion is given. It improves the form of the Receipt magazine, that will allow to control the expense of raw material and materials by norms. After the List of accounting of material expenses, that will give possibility to generalize them by kinds. The analysis of terms of meat-preserving production showed that most of all a hard production rhythm answers them, that stimulates the conduct of accounting of labor expenditures by the eventual operation. It improver the analytical accounting of general productive expenses, new sub-accounts and nomenclature of their expense items are offered in particular. It outlines the variants of the general accounting of expenditures on production in the part of their localization by structural subdivisions and its in relations with other constituents of administrative accounting are set. The home and foreign systems of accounting and calculation of unit cost are analyzed, that reasoned the necessity of determination of incomplete unit cost by system of “direct-costing” with the elements of normative method by the centers of expenses origin, as it completely satisfies necessities of management. It also defines the advantages of the use to ACE “MELVIS” on the enterprises of meat-preserving industry. The third chapter the “Оf home-countries control in the system of management of production expenditures” gives suggestion in relation to construction of home-countries control conception and proposes the models of control of lines, general productive and other indirect expenses in the conditions of meat-preserving production. It defines a role and place of home-countries control as an independent function of management, the unfolded polemic through this question. The system of principles and criteria of estimation is outlined in organization of home-countries control. An author comes to the conclusion, that rational control will take please, if its process passes at co-operation of two organizational forms. Particularly, carried out control by the specially created control department and at every workplace. It allowed to define the principle aspects of home-countries control organization with clarification of its basic categories, i.e.: objects, subjects, items, methods and ways. Author proposes the principle model of inner national control of direct material expenditures payment of labors costs and other direct expenses with the selection of sequence of operations at their realization is specifying, the recommended methods of verification. It gives the calculation of estimate of general productive (due to analytical accounts), administrative, expenses on a sale and other operating costs, taking into account their meaningfulness in general charges for service and operative management and enterprise on the whole. The process of home-countries control is presented by the centers of origin and responsibility, that will allow to carry out the effective control on the measure of their piling up during production and realization of output.