Subject Crisis developments at the micro-level often lead to weakening the economic ties between various organizations, their debt growth, and insufficient working capital with simultaneous decline in production. There is, therefore, a need to develop a clear-cut system of management audit in terms of control over production costs and product costing. The country's economic independence in food staff supply depends on successful solutions to problems in agriculture. Research and justification of the methodological aspects of formation and management control over cost accounting for poultry products has a special theoretical and practical significance. Objectives The aim of the study is to develop the management audit methodology in terms of poultry product cost control. The objects of management audit are costs, i.e. facts of economic life of farms as reflected in accounting documents and other information sources. Methods We employ audit procedures (document audit, arithmetic verification, data collation, etc.) to analyze various aspects of cost accounting for poultry products, and identify the most efficient and optimal methods and verification procedures. Results We have developed working papers that may be used by auditors to plan the audit, to collect audit evidence and to perform management audit related to cost accounting for poultry products. Conclusions If used in audits, the developed working papers will contribute to establishing reliability, legitimacy, reasonability and economic efficiency of financial and economic activities of an economic entity.
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