ORGANIZATIONAL FUNDAMENTALS OF BUILDING A FARM PRODUCTION COST ACCOUNTING SYSTEM

Abstract

The publication is dedicated to solving the problems of building a system accounting of production costs in farms. In Ukraine, despite the difficult conditions of conducting business, the functioning of farms became the basis for ensuring food security in the conditions of war. Today, more than 40,000 farms operate in our country. Small and medium-sized agricultural producers produce more than 80% of agricultural products, of which about 30% is used for the domestic market and 70% is exported. The effective operation of farms is the key to providing food not only to the civilian population, but also to the Armed Forces of Ukraine. The key factor of effective activity is cost optimization, which is an extremely difficult task in modern business conditions. In-depth research is needed on the issue of systematic cost accounting of farms, because today's practice of their activity is formed in the conditions of globalization and integration processes and under the influence of challenges caused by full-scale military aggression. Due to the lack of methodical developments, business entities are forced to independently search and make decisions regarding methodical techniques for displaying specific business operations, and first of all expenses that previously did not occur and were not reflected in accounting. Therefore, the development and implementation of cost accounting methods that correspond to the current state of functioning of the economic environment of Ukraine are important and particularly relevant today. It was established that in modern farming conditions, to ensure management functions, farmers prefer operational, unsystematic information, which worsens the quality of management. The organizational components of the farm cost accounting system are singled out. Among them are the formation of an accounting policy regarding costs, the formation of a nomenclature of cost accounting objects, the organization of documentation of production processes, the formation of a working plan of accounts, and the nomenclature of cost accounting items. In this regard, the structure of the "Cost accounting accounts" section of the working plan of farm accounts, approaches to the formation of the nomenclature of cost accounting articles, taking into account specific costs, the composition of which is not defined by regulatory acts and methodological recommendations, are substantiated.