Formation of information on expenses in workshops of main and auxiliary manufactures

The account of expenses for manufacture which at the managing present stage should be authentic, full and effective is analysed. Reliability of the account of industrial expenses is provided with documentary validity of economic operations and efficiency of their reflexion. The basic requirements shown to book keeping - operative reflexion of expenses in comparison to the established norms, to instructions of a place, the reason and character of deviations. It is proved, that the actual industrial expenses falling to made production, it is possible to define only after inventory of a work in progress and its estimation, proceeding from the established norms of the expense of materials and expenses for their processing.