ACCOUNTING AND ANALYTICAL ENSURING THE MANAGEMENT OF PRODUCTION COSTS AND THEIR ECONOMIC CONTROL

Introduction. The article summarizes approaches to accounting and analytical support for production cost management. The correct and clear organization of accounting, analysis and control of production costs affects the formation of the cost of production and the accuracy of determining the company's profit. Solving the problems of effective management of production costs is facilitated by the application of effective methods of accounting, analysis and control, in this regard, conducting research involves improving the accounting and analytical support for the management of production costs and providing managers with operational information necessary for making effective management decisions. This determines the expediency of further studies of accounting and analytical support for the management of production costs. Purpose. The purpose of the article is to study the current state of accounting and analytical support and economic control of production costs and providing practical recommendations for improving the accounting and analytical system of enterprise production cost management. Materials and methods. The materials of the study are 1) regulatory and legal support for the regulation of production costs 2) works of home authors which summarize research on accounting and analytical support for production cost management and economic control. In the course of the study the following methodological techniques were used: abstraction (to determine the factors influencing the behavior of costs); generalization and implementation of the results (in the formation of conclusions and proposals); computer information technology, normative accounting and costing of production and sales of industrial products (for use in production) and other methodological techniques. Results. The methodology of normative cost accounting using the proposed accounts and subaccounts of deviations will allow recording deviations of actual indicators from the normative ones in accounting documents, increase the reliability and efficiency of accounting information and prevent irrational use of raw materials and loss of resources in time. Discussion. The proposed recommendations for improving the organization and methodologies of production cost accounting will increase the efficiency and reliability of the information obtained to ensure the process of enterprise management in the market conditions.