THE ACTUAL PROBLEM OF COST ACCOUNTING OF THE ENTERPRISES OF UKRAINE

This article is dedicated to the actual problem of cost accounting of the enterprises of Ukraine. The cost is the central index of the every enterprise activity, which reflects the information, necessary to calculate the input price of products, works (services rendered), to set price for the manufactured product, done work (rendered service), to increase the enterprise profit and to make the efficient management decision. It has been proved that in the conditions of the competitive environment, where the national enterprises were, the cost accounting and control took the important place in the management of the subjects of economy. At the same time, there are some difficulties when the acting system of cost accounting and its management is created, implemented and used. Thus, the consideration of the actual problems of the cost accounting is well-timed and necessary in the present conditions. It has been outlined that it was necessary to use the unique most effective approach to choose the method of the cost accounting, which has been caused by the present requirements of the management system. The final result of the enterprise activity, such as a profit, depends on the cost amount. It has been demonstrated in the article that the correct and strict cost accounting, timely monitoring of its formation and acceptance, current monitoring and analysis greatly influenced on the efficiency of enterprise cost management. The approach to improve the productive input prices accounting and the general production costs has been substantiated.