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Problems of Production Costs Analyses for Bakeries


  • Antonina Chyrva

    () (National University of State Tax Service of Ukraine)


The article provides analyzes of production cost at bakeries under socially-oriented government policy. Based on the study of problems different production capacity bakeries are facing today, the author highlights the main factors that prevent from effective implementation of analytical procedures. Among them are the following: low level of organization of production cost analysis, lack of system for analytical procedures, ignoring possibilities of using computer technology in the process of analysis, insufficient qualification of production costs analysis doers, ineffective methods of analysis used in practice. Ways to improve production cost analysis with prospective improving the organization of analytical work in the company and enhancing efficiency of production costs economic analysis methods have been proposed. According to the author, the use of correlation-and-regression analysis will ensure the accuracy of a particular management strategy trend - the price of the 'social' bread regulated by the state.

Suggested Citation

  • Antonina Chyrva, 2013. "Problems of Production Costs Analyses for Bakeries," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 112-117, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:112-117

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    More about this item


    production cost analysis; accounting and analytical framework; method of correlation-and-regression analysis;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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