ОБЛІК ВИТРАТ ВИРОБНИЦТВА І КОНТРОЛЬ ФОРМУВАННЯ СОБІВАРТОСТІ ПРОДУКЦІЇ В ХАРЧОВІЙ ПРОМИСЛОВОСТІ

Objective. The aim of this paper is to study the main directions of reforming of the accounting of costs and calculation of expenditures at the confectionery enterprises. Methods. The study used methods of theoretical synthesis and comparison, as well as up-to-date information analysis (cost-benefit analysis). The results of the study were compared with the legally approved item costs. The results. The necessity of reforming the system of cost accounting and calcula-tion of production costs for confectionery enterprises was proved. That is, the introduction of such method of cost accounting and calculation of production costs, which will allow to allocate most accurately indirect costs between types of enterprise and help determining the profitability of certain products and thus improve enterprises efficiency. The scientific novelty. It is proposed to use the method of homogenous areas, which is a significant achievement in the development of methods for the calculation of the cost of production. The practical significance. Analysis of the relevant information, namely, cost-benefit analysis takes significant place in the management of the cost of production of the enterprises of the food industry, stimulates an increase in production volumes, improved quality and extension of the product range.