Abstract
The article analyzes the current state oil and fat industry of Ukraine and described the trend of the industry of agriculture. Revealed the pressing problems of accounting of expenses oil and fat industry, identified cost centers and their composition, raw materials, products and waste as well as the directions of economic activity (of species) that cause costs to increase efficiency of resource potential sub the object management capabilities and optimize its financial results. The study singles out areas of improvement of organizational and methodological aspects of the accounting of expenses oil and fat industry, in particular in terms of internal accounting proposed disclosure of costs to activities, types of oil and fat products, cost centers and production waste, contributing optimization of production costs and expenses of the entity as a whole.
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