Bagaev I.V.Naberezhnye Chelny Branch of Institute of Economics, Management and Law (Kazan), Naberezhnye Chelny, Republic of Tatarstan, Russian Federation iluhin79@mail.ru
Importance In the conditions of cost accounting automation, accounting control becomes a guarantor providing the owner with reliable data on production shops performance. However, accounting control does not lead to the desired effect, if there is no detailed analytical accounting for production cost, as in this case it is impossible to double-check the information incoming from the workshops. At the same time, the lack of description of interrelations between accounting and control functions in textbooks and scientific articles prevents from proper training specialists in the field of cost accounting and calculation. This fact makes the topic relevant. Objectives The purpose of this article is to identify interrelations between the options of production process accounting organization and opportunities of implementing accounting control at the enterprise. To achieve this goal it is necessary to solve a number of tasks: to describe the options of arranging consolidated cost accounting in combination with building analytical accounting for aggregated and specified items; to analyze the resulting consolidated statement of accounts to implement accounting control; to identify obsolete and inefficient options of production process accounting; to make recommendations for improving cost accounting and control. Methods In the process of the study I used abstract-logical and special research techniques. Results I propose and substantiate the use of accounting items for semi-finished product movement as additional analytical information to Account 21, and to keep off-balance accounting for semi-finished products that are completely rejected. Conclusions and Relevance The main conclusions of the article may serve as a material for writing manuals and textbooks, for improving accounting controls at enterprises, and for further research in the field of cost accounting and control.
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