INTRIDUCTION OF A MANAGEMENT ACCOUNTING AND CONTROL SYSTEM IN THE OPERATION OF MILK-PROCESSING COMPANIES

The article has provided peculiarities of management accounting and control of technological process of milk products production; the article has reviewed the mechanism of arrangement and introduction of the system of recordkeeping and control provision of management of the milk products production into the record-keeping process on the basis of specified by the author elements of management of expenses for production, and the objects of expenses recordkeeping and calculation of the cost price of milk products as per business processes at the milk-processing company. The article has determined the control points for the management of production expenses of the milk-processing company with regards to the structure of responsibility accounting of the milk-processing company on the basis of expenses occurrence points and business processes, as well as the stages of development and introduction of the system have been proposed.

company activity elements, system of management accounting of milk-processing company, recordkeeping and control system of management of milk products manufacturing, structure of responsibility accounting of milk-processing production, methods of management accounting, information tools of record-keeping and control system, business-process at milk production, objects of expenses accounting and calculation of the cost price of milk products, management of production expenses, business process