Внутренний контроль затрат на производство труб с использованием сокращенной себестоимости

Studies of modern practice of cost accounting for the production of large steel plants showed the presence of significant deficiencies due to the lack of effective internal control of production costs on the basis of reference classifications and registers the causes of deviations of the actual amounts of the regulatory set. Formation of accounting reliable information on cost of goods manufactured will ensure the effectiveness of the monitoring system in the organizations studied industry. The article presents the vision of the authors concerning the accuracy of the calculation process and internal control of production pipes in the implementation of resource conservation mode. Is a useful material for professional accountants, auditors, tax inspectors.