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Control over Costs of Production of Meat Products

Author

Listed:
  • Tetyana Mishchenko

    (National University of the State Tax Service of Ukraine, Irpin, Ukraine)

Abstract

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.

Suggested Citation

  • Tetyana Mishchenko, 2015. "Control over Costs of Production of Meat Products," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 126-133, March.
    • Handle: RePEc:iaf:journl:y:2015:i:1:p:126-133
    as

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    File URL: http://www.afj.org.ua/pdf/258-kontrol-vitrat-virobnictva-m-yasoprodukcii.pdf
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    File URL: http://www.afj.org.ua/en/article/258/
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    More about this item

    Keywords

    internal control; cost of production; responsibility centers; cost management; control system;
    All these keywords.

    JEL classification:

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

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