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


Kovaliuk O.M., Kolibaba O.A.

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
generated graph to identify trends in the manufacturing process and its attendant costs.
Proposed to authorize this method of controlling department.
Applying our proposed control points costs method will quickly track changes in
production costs at each stage of the process and promptly identify causes and their
perpetrators, take measures to eliminate them.The use of this technique in the production of
dairy products, determined the high rate of seasonal, allow to efficiently manage production
costs in order to achieve planned results. It has been investigated that when a significant
amount for calculating these functions can take the controlling unit, as control, as part of its
subsystem includes the control reach their goals, identify deviations establish the causes and
perpetrators of deviations; support for the process of self-control; proactive control;control
the dynamics of sales in terms of products, distribution channels and consumer groups;
allocation of factors influence the environment as objects of strategic control