Some Aspects of Improving the Management System of Enterprises of the Baking Industry in Ukraine

The article deals with certain issues of improving the management system of the enterprises of the baking industry in Ukraine. It is noted that the baking industry is an important strategic component of the Ukrainian food industry. Problems arising in this industry have a negative impact on the food security of Ukraine, as well as worsen macroeconomic dynamics, stimulating inflation. It is substantiated that the key element in ensuring the sustainable development of the enterprises of the baking industry in Ukraine is the calculation of the cost of manufactured products. Costing allows to monitor and track deviations of actual indicators from those that were taken into account in the planning process of the production period. It is advisable to organize monitoring of changes in the components of the sale price of bread and bakery products and its comparison with price dynamics in commodity markets in the Direct-Costing-System management accounting system, which is gaining popularity due to the expansion of the use of international financial reporting standards.