Организация деятельности молочного производства обусловлена технологическими особенностями производства, требует учета условий жесткой конкуренции, зависимости от производителей сырья, ценовой политики транспортной составляющей, моды на экологическое питание. Проведено исследование в сфере информационного обеспечения управления затратами, в части учета и распределения косвенных затрат. Даны рекомендации по совершенствованию методики калькулирования себестоимости молочной продукции и принятия на их основе эффективных управленческих решений. Разработана методика калькулирования себестоимости в части косвенных затрат и анализа полной себестоимости молочной продукции.
Entrepreneurial activity in the dairy industry develops in a dynamic system of economic relations, in unstable conditions of a competitive and, as a result, risky environment. It is not possible to provide a methodology for accounting and analyzing all the facts of economic activity and risks: in practice, new transactions often arise, price policy, forms of calculations, and production technologies change. Based on the accounting and economic reports of the enterprise, the current cost of finished dairy products is analyzed. A study has been conducted in the field of information support for cost management, in terms of accounting and distribution of indirect costs, calculation of the total cost of production. Recommendations are given on improving the existing reporting forms for analyzing the financial and economic activities of the enterprise, in terms of the cost of dairy products and making effective management decisions based on them. Activities have been carried out to develop a methodology for calculating the cost of indirect costs and analyzing the total cost of dairy products.