PRODUCTION ACCOUNTING AND REPORTING AT PROCESSING ENTERPRISES

Abstract

The paper presents the value of production accounting, presents the main objectives of production accounting, the main functions of production accounting, the factors affecting production accounting, revealed that in the process of cost control first set standards-standards of expenditure (eg, standard costs and reserves). These data can be used to determine performance indicators and then identify differences between planned and actual indicators. This allows you to identify adverse trends, identify the causes of deviations from the plan and make appropriate adjustments.