ORGANIZING ACCOUNTING OF THE PRODUCTION PROCESS AND IMPROVING COST ACCOUNTING AT PHARMACEUTICAL ENTERPRISES

Abstract

The article reveals the specific features of organizing accounting for production
processes at pharmaceutical enterprises, the main directions of improving cost accounting. The scientific and theoretical issues of organizing and conducting cost accounting at pharmaceutical
enterprises are covered, and conclusions and proposals are developed based on the study of
scientific ideas and approaches of foreign and domestic economists. Also, a new model of
accounting for business processes at pharmaceutical enterprises is developed and the cost structure
of supply, production and sales processes related to business processes is determined.