ACCOUNTING OF COSTS IN DAIRY BREEDING: PROBLEMS AND IMPROVEMENTS

Abstract

The article examines the issues of cost accounting in dairy farming, and in particular, their problems and the determination of directions for its improvement. An analysis of the dynamics of the cattle population over 10 years is presented, including cows and volumes of milk production, and attention was paid to the reduction of indicators. It is noted that without a reduction in costs in this area and an increase in productivity, an increase in the efficiency of dairy farming will not occur. It is substantiated that reliable accounting at the enterprise, stable control and high-quality analysis of costs, output and financial results are a significant factor in the preservation and growth of the efficiency of the dairy industry. The research of domestic scientists on various problems, disagreements and debatable issues regarding the accounting support of costs in dairy cattle breeding has been systematized. As a rule, they relate to the classification of costs, items of costs, objects of their accounting, the choice of cost accounting methods, primary and consolidated accounting, the distribution of indirect costs, the procedure for determining the cost of production, etc. Taking into account the presented opinions of scientists and own research, it is indicated that improving the accounting of costs of dairy farming is an important component of effective management of the enterprise. Among the main areas of improvement of cost accounting in dairy farming, the following are highlighted: automation of cost accounting; expansion and detailing of the list of expenditure items; taking into account the specifics of the industry's functioning when organizing cost accounting, which affects the nature and volume of costs, the implementation of an effective cost control system for the effective use of production resources, in the production of dairy products; creation of a cost budgeting system; the organization of staff training, which will ensure that they acquire and improve the necessary knowledge and skills regarding effective cost accounting; systematic conducting of analytical assessment and adoption of balanced management decisions based on its results; constant improvement of the cost accounting system taking into account changes in production conditions, the modern business environment, European integration, etc.