MODERN POSSIBILITIES OF ORGANIZING THE ACCOUNTING OF PRODUCTION COSTS AND FINISHED PRODUCTS IN THE CONDITIONS OF COMPLEX AUTOMATION

Abstract

The article is devoted to a comprehensive study of the current possibilities of financial accounting with the help of automation programs for cost accounting and production costing of agrarian enterprises. The issue of cost accounting and determining the cost of production necessitates a rethinking of the concepts of enterprise costs and the cost of production (works, services), in particular, from the standpoint of providing management with reliable, timely and adequate information about them in order to make correct and informed decisions on the feasibility of producing certain types of products. With the help of the programs "BAS AGRO. Accounting", "Agri: Parus-Accounting", " Pidpryiemstvo 8.0." the main characteristics of the main components are presented in terms of capabilities and industry specifics. The current state of cost accounting and costing of agricultural products, as well as the reporting system of agricultural enterprises in terms of the adequacy of its information content to the requirements of different levels of management, is analysed. The paper defines the features of programmes and elements that contain a certain set of tools necessary for the user to work with the programme. These include reference books used to store information of the same type. Depending on the class of the application, they are used in its various modules and by the application as a whole when performing operations with directory items. Developing a chart of accounts used to prepare accounting entries in all programmes. Each programme contains initial built-in service mechanisms that are used when performing any accounting operations. The main approaches to improving the work of accounting services in terms of information support for effective cost management are formulated. By automating and integrating the processing of various types of primary economic information used by individual management functions, a single information base is created (the result of processing integration), and subsequently used repeatedly by all services and departments of the enterprise in making management decisions. The use of software automation tools can almost completely solve the problem of accuracy and efficiency of accounting and economic information. This publication identifies the advantages and capabilities of the BAS AGRO. Accounting", "Agri: Parus-Accounting", "Pidpryiemstvo 8.0."