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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
 
Creator ?????????, ?.?.
Vygivska, I.?.
 
Subject ???????????
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production
work in progress
costs
production costs
accounting
control
calculation
 
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.
 
Date 2016-04-07T07:53:59Z
2016-04-07T07:53:59Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2613
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
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