The System of Normative and Legal Regulation of Accounting and Audit of General Manufacturing Costs of the Enterprise

The purpose of research is to develop a system of legal regulation of accounting and the audit overhead on general manufacturing costs of the enterprise. The author developed a system of legal regulation of accounting and the audit overhead on general manufacturing costs of the enterprise, which consists of five levels: international rules of law; outgoing of national rules of law; the provisions (standards) of accounting and other regulatory acts by the central authorities of special competence; methodological recommendations of accounting, which are developed and approved in view of features of overhead on general manufacturing costs accounting features and needs of certain activities; working documents on the organization and accounting and use the accounting policies, including the accounting of overhead on general manufacturing costs that approved of owner of the enterprise. On the basis of the systematization and analysis of the main components of the normative and legal regulation of accounting and the audit overhead on general manufacturing costs it was found that the all of the regulations are designed to help organize and run accounting and auditing to expenses of the enterprise in Ukraine