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Accounting and Analysis of Production Costs

Student: Vadim Sharutin

Supervisor: Olga S. Makeeva

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2016

The purpose of this bachelor degree is the development of informational and methodological support of accounting and analysis on production costs. In the first chapter it can be found the features of accounting and analysis on production costs. This section includes a detailed examination of the regulatory of that accounting area, the nature and content of production costs, an overview of existing methods of accounting and analysis of literature sources on the studied subject. The second chapter is devoted to the practical integration of the example of a particular company: it is discussed organizational and economic characteristics of the company, as well as the process of accounting of production costs. The bachelor degree is done using analytical performance of LLC "CAM". In the third chapter of the work there is a focus on the analysis of the structure and dynamics of production costs in the enterprise and factor analysis of production costs. The analysis leads to the conclusion about the efficiency of the costs incurred and to identify some ways to improve the efficiency of industrial activity of "AKM". The practical significance of the study is expressed in the proposal of measures to optimize cost management for the production of products in the analyzed company. Knowledge of the test in the bachelor degree of the topic needed management companies, heads of departments, accountants and financiers, ie those employees who primarily intended to monitor the use of material and financial resources of the enterprise.

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