წარმოების დანახარჯების აღრიცხვისა და პროდუქციის თვითღირებულების კალკულაციის საკითხები შპს „რძის პროდუქტების“ მაგალითზე

The given paper itroduces production costs accounting and it’s analysis on the example of ‘Dairy Products’ Ltd. It evaluates the approach of ‘Dairy Products’ and presents it’s adventages and disadventages, also it gives ways to correcr the disadventages.
The first part of the paper includes a description of the production process of ‘Dairy products’ Ltd. and the specifics and accounting of the production costs incurred during this process. Also presented accounting model of the company and includes alternatives ways.
The second part of the paper shows main production cost rates of ‘Dairy Products’ Ltd. and it’s Analysis, also expressed relevant opinions.
In the final part of the paper as conclusion it is reviewed a problematic issues of accounting of production costs, also identified disadventages and given appropriate solutions in the form of alternative accounting rules.