Cost accounting in the system of management of soft drinks manufacturing

Oksana Yuriyivna Balazyuk, Inna Mykolayivna Sysoyeva


Introduction. The article deals with the basic aspects of cost accounting in the system of production of soft drinks and the ways of their improvement taking into account the light industry enterprises features.

Purpose. The aim of the article is to explore the methods of cost accounting and to conduct a calculation of production costs in enterprises-producers of soft drinks and to identify ways to improve them in order to enhance the informativeness of accounting and analytical support.

The method (methodology). The methodological basis of the study is a set of general and specific methods of knowledge of economic phenomena on the basis of systematic approach. In order to ground theoretical and methodological approaches to accounting and analysis of processes which are associated with the formation of production costs we have used method of induction and deduction, method of analysis and synthesis, method of abstraction and analogy.

Results. On the basis of on data from critical analysis of methods of calculation of cost which are used in domestic and foreign practice, in order to further improvement of the system of formation of accounting and analytical information we have offered to use the calculation of the latest operation in conjunction with management approach "just in time" that extends the information field for decision making in management costs plane.


production management; costs of production; cost accounting methods; methods of calculation of production; calculation of the latest operation; JIT-calculation

Full Text:



Balazyuk, O. Y. (2011). Alternative approaches to cost accounting at enterprises producing soft drinks. Visnyk L'vivs'koi komertsijnoi akademii, 36, 63–67.

Balaziuk, O. Y. (2010). By the classification of expenses. Ekonomichnyj prostir, 42, 138-145.

Balazyuk, O. Y. (2013). Accounting-analytical information in the system of management of non-alcoholic drinks production. Ternopil.

Bojkivs'ka, H. M. (2012). Napriamy pidvyschennia efektyvnosti vykorystannia vyrobnychoho potentsialu pererobnykh pidpryiemstv systemy APK [Directions efficiency of the production capacity of processing enterprises of agro industrial complex systems]. Ternopil: Krok.

Sysoyeva, I. M. and Balazyuk, O. Y. (2014). Features of accounting policies for the industrial enterprises of various scales. Efektyvna ekonomika, 11. Retrieved from:

Mykhajlyshyn, N. P. and Melnyk, N. H. (2015). Progressiv ecalculation systems. Hlobalni ta natsionalni problem ekonomiky, 5. Retrieved from: http://global-national.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c) 2016


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023