costs; cost control; management accounting system; rate of cost recovery; dairy products; method of control processes; cost control point method

Cost control at the production of dairy industry in the management accounting system of Ukraine

The article is devoted t clarify the concept of cost control, its necessity in the dairy
industry of Ukraine; defined control as a prerequisite for management; considered the
methods of cost control, including the method of documenting deviations, inventory method,
control by processes and method cost control points method. Offered the new approach to the
production processes at a cost control point method; showing its use by an example of the
production of sour cream. At this example there were setting four control points and by them