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Accounting and Analysis of Production Costs

Student: Aleksandra Kutina

Supervisor: Maria Gubochkina

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2016

In modern economic condition of existence, success and development of any enterprise depends on efficient use of production costs. Issues of accounting and analysis of production costs are especially important for those industries that absorb in the production process a lot of different resources: material, labor, technology, energy and others. The practical importance of this topic is that the recommendations offered should contribute to a more effective accounting and analysis of the production costs of goods (works, services) costs on such a large aircraft manufacturing company as a Public Joint Stock Company "Nizhny Novgorod Aircraft building plant" Sokol ". The purpose of this research is studying of accounting and analysis of the production costs on the example of the aircraft industry enterprise. In order to achieve the goal we should implement a number of tasks: • analyze and summarize the theoretical aspects of accounting and analysis of production costs • identify features of accounting and cost analysis in the aircraft industry • identify the economic characteristics of the chosen company • develop recommendations for improving cost accounting and performance management on the example of the analyzed enterprise In the first chapter the theoretical foundation of the issue are studied on the basis of a wide range of sources and special normative literature. The second chapter provides a brief description of the current economic condition of the company and study main principles of production cost accounting used by the enterprise. The third chapter is devoted to a detailed analysis of the production costs of the enterprise. Finally, conclusions aimed to improve enterprise effectiveness are made. The following scientific methods used for the implementation of this study: analysis, synthesis, vertical and horizontal analysis, factor analysis, economic modeling.

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