ORGANIZATION OF ACCOUNTING AND COST CONTROL AT A TRADING AND MANUFACTURING ENTERPRISE

The article analyzes the organization of accounting and cost control at a trade and production enterprise, which is an important component of improving the efficiency of resource management. The necessity of the study is substantiated in view of the current economic conditions of Ukraine, which is trying to optimize the costs of enterprises to remain competitive in the face of uncertainty. The article examines the organization of cost accounting and control at a trade and production enterprise, emphasizing its role in improving the efficiency of resource use. The study emphasizes the relevance of optimizing cost accounting in the current economic conditions of Ukraine, when companies are forced to optimize costs to maintain competitiveness. An analysis of the existing cost accounting system is carried out on the example of LLC “Trading and Production Company ‘Yekaterinoslavskaya Door Artel’. Using the example of the enterprise, the existing accounting system is studied and key shortcomings are identified, such as insufficient data disaggregation, lack of process automation, and lack of regular cost monitoring. Recommendations for improving the accounting policy of the enterprise are proposed, in particular, the introduction of management accounting, staff development, automation of accounting processes, and cost control through key performance indicators. These measures are aimed at providing accurate and timely accounting data, ensuring efficient resource management and improving financial performance. The conclusions of the article may be useful for similar trading and manufacturing enterprises. The proposed improvements are aimed at addressing the main aspects of cost accounting and control, providing information that can help align accounting practices with regulatory standards and internal management needs, which will ultimately lead to sustainable growth and competitiveness. The results of the study can be used to improve the efficiency of cost management and optimize the financial results of trade and manufacturing enterprises in conditions of limited resources and uncertainty.