Importance The research examines and substantiates methodological aspects of setting up internal control over beef husbandry production costs. Objectives We devise methods for internal control over production costs of beef husbandry, determine components of the control and identify specific areas for auditing cost accounting and estimating the cost of beef products. Methods Using internal control procedures (documentation and clerical checks, reconciliation of data, etc.), we analyzed various aspects of cost accounting and estimation of the cost of beef husbandry's products, determined the most effective and optimal methods and procedures of auditing. Results We prepared working papers for internal controllers to plan their audits, collect data and control costs and estimate the cost of products. Conclusions and Relevance Using and evaluating working papers during the audit, controllers checks the accuracy, legitimacy, reasonableness and cost effectiveness of financial and economic operations of the entity.
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