title: ÐÑÐ¾ÐµÐºÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð²ÑÐ±Ð¾Ñ ÑÐ¸ÑÑÐµÐ¼ ÑÑÐµÑÐ° Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð·Ð°ÑÑÐ°Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ ÑÑÐ±Ð¾Ð²Ð¾Ð´ÑÑÐ²Ð°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Design and selection of cost accounting and control systems at fish farming enterprises
Creators: name: ÐÑÐ¾ÑÐ¾ÑÐ¾Ð²Ð°, Ð¢Ð°ÑÑÑÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐ±Ð¾Ð²Ð¾Ð´ÑÑÐ²Ð¾
ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
accounting
management accounting
fish farming
costing

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description: The theme of the final qualifying work: "Design and selection of systems for accounting and cost control at fish farming enterprises." The purpose of the master's thesis is to model an effective system of accounting and cost control at fish farming enterprises. The theoretical and methodological basis of the thesis is the fundamental provisions of economic theory, the works of economists, practical research, methodological guidelines, accounting of the representative enterprise. The subject of the research is accounting and management accounting in fish-breeding organizations. The object of the research is the representative enterprise of Kala ya Maryapoyat LLC. The study analyzes the specifics of fishery enterprises, developed recommendations for organizing management accounting, improving cost accounting and costing. A system for providing internal management accounting reports has been designed, which makes it possible to increase the information content of the data provided. Scientific novelty: the proposed method for allocating responsibility centers will allow, without additional costs and disrupting the interrelation of divisions, to introduce a cost accounting system by responsibility centers and cost centers, which in turn will simplify the process of forming a management accounting system at fish farming enterprises. Relevant for use at fish farming enterprises, for heads of enterprises, their employees, teachers, students and specialists.