Control over Costs of Production of Meat ProductsJournal: Oblik i finansi (Vol.1, No. 67)
Publication Date: 2015-03-30
Authors : Tetyana Mishchenko;
Page : 126-133
Keywords : internal control; cost of production; responsibility centers; cost management; control system;
The article studies practical aspects of internal production cost control organization in meat production. Purpose of the study is to give recommendations as to set-up of efficient internal cost control in view of organization- and process-related features of meat production. Authors made analysis and summarized the flaws in functioning of internal cost control system at meat processing plants of Kiev, Zhitomir, Odessa and Chernovtsy regions. The interpretation of 'internal cost control' notion is suggested, which helps to define its place in the cost management system, formulate general target and functional targets in accordance with meat processing plant management hierarchy. The chart is worked out for automated integration of daily cost control indexes per responsibility centers of meat processing plant.
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Last modified: 2015-05-14 17:45:21