ORGANIZATION OF THE NORMATIVE METHOD OF COST ACCOUNTING BY “CENTERS OF RESPONSIBILITY” AT THE ENTERPRISES OF THE FOOD INDUSTRY OF UKRAINE

Анотація

In today's dynamic and competitive market environment, the ensuring of food businesses efficiency is possible, as evidenced by world and domestic experience, only through the introduction of the budget as a necessary component of administrative registration and analysis. It raises the question of why budgeting, based on optimal regulatory costs, allows to predict the level of use of costs for food enterprises in Ukraine in the short and long term perspective, but it is not involved. To ensure the implementation of budgeting, it is necessary to carry out theoretical and methodological developments in this area, which are based on the definition of the object of accounting, business documentation, development of new registers to obtain operational information to control the actual level of costs compared to standards. The problems of methodical bases of management accounting of production expenses in information support of budgeting are considered, not only at the level of the enterprise, but also taking into account the structural production divisions of "responsibility centers", as modern conditions of the deepened control demand. The organization and maintenance of "responsibility centers" is one of the promising methods that can ensure efficiency of cost management of domestic food industry, and can facilitate the development of a strategy to reduce the cost of production. Accounting and classification of deviations give a clear picture of trends to increase or decrease costs, help more effective planning for future production periods. The main principles of normative accounting and calculation of production costs for all types of production at food enterprises of Ukraine are: preliminary calculation of normative production costs on the basis of current norms; accounting for deviations from current standards; accounting for changes in standards and establishing the actual cost of production.

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