Bagaev I.V.Institute of Economics, Management and Law, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation email@example.com ORCID id: not available
Subject As long as the production cost accounting process gets automated, accounting control is called to provide the corporate owner with reliable information about the performance of production shops. However, accounting control fails to have a proper effect as opposed to itemized analytical accounting for production costs since reports of shop workers cannot be verified then. Meanwhile, educational and scientific literature fails to describe how accounting and checking functions should correlation. This complicates the training of specialists in cost accounting and costing. Objectives The research is to discern the relation between production accounting options and capabilities for accounting control at the corporate level. Methods The research employs the abstraction-logic and specialized methods. Results I suggest relying items of semi-finished products as additional analytical figures supplementing Account 21. I also provide the rationale for keeping the off-balance sheet accounting for semi-finished-products rejected. Conclusions and Relevance Key conclusions may prove useful to make training manuals and guides for higher schools, improve accounting control at the corporate level and conduct further research on accounting and production cost control.
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