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Електронний архів Житомирського державного технологічного університету
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| Title |
????????? ??????? ??????????????? ?????? ? ???????? ????????????? ??????????? ?????????? ???????????
Problematic issues of accounting and control of breweries? work in progress |
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| Creator |
?????????, ?.?.
Vygivska, I.?. |
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| Subject |
???????????
??????????? ??????????? ??????? ????????? ??????? ????? ???????? ????????????? production work in progress costs production costs accounting control calculation |
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| Description |
?????????????? ???????? ???? ?????????? ??????????? ???????, ???????? ????????? ???????? ????? ?????? ?? ?????????????? ?????????????-???????????? ??????????? ?????????????? ????????? ?????????????? ? ?????? ???????????. ?????????? ????????-?????????? ???????????? ?????????? ???????? ??????????? ?? ?????????? ?????????????, ?? ????????? ?????????? ????????? ??????? ?????????????-?????????? ???????? ??????????????? ?????? ? ???????? ????????????? ??????????? ??????????? ?????? ???????????. ?????????? ???????????? ??????????? ???????????? ?? ????????????? ????????????? ????????? ????????????? ???, ??????? ?????????????? ???-????????, ?? ?????????????? ? ?????????? ?????????????? ??????? ???????????, ? ????? ????????? ??????? ???? ????????? ??????. ? ??????? ???????? ????????????? ??????????? ??????????? ?????? ??????????? ????????? ??????? ??????????????? ?? ??????????? ????????? ???? ????????? ????????? ?????????? ??????. ?????????? ?????????? ?????????? ? ????????? ???????????? ???????????? ????????-?????????? ???????????? ?????????? ???????????? ???????????? ?? ?????????? ????????????? ????? ??????????? ?????????? ?????, ????? ??????????? ?? ????????.
The article analyzes the current state of Ukrainian breweries, the tendencies of the sector development and identifiesthe organizational and technological features of functioning of economic entities in the field of brewing. The author studies the accounting and control software process control at breweries, Such a research allows to establish the problematic issues of organizational and methodological provisions of accounting and control of work in progress in the brewing industry. The author proves theoretically the feasibility of the ABC calculation concept at the plants tested, In particular the researcher identifies ABC-operations, their relation to the redistribution of the brewing process, and also identifies possible costsharing framework. As for the control of the work in progress in the brewing industry the paper identifies the areas of organizational and methodical nature of the solution of unresolved issues. The proposalsdeveloped by the author allow in further research to improve the accountingand control management software work in progress at breweries to minimize production losses, defective articles and waste products. |
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| Date |
2016-04-07T07:53:59Z
2016-04-07T07:53:59Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2613
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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