COST ACCOUNTING IN AGRICULTURAL AND PROCESSING ENTERPRISES

Abstract

витратиThe article is devoted to topical issues of cost accounting in agricultural and processing enterprises. Systematized modern definitions of the concept of "costs". Various scholars interpret costs as the sum of the costs incurred for the manufacture of products, as well as the funds to be paid for purchased current and non-current assets. The simplest definition of the cost of production for agar and processing enterprises is the following: the cost of production, works and services – is a decrease in assets of the enterprise, or its equity. The essence of direct and indirect costs is revealed and the articles that are part of each of these groups are identified. The nomenclature of cost items of processing enterprises is considered, namely the costs of preparation and development of new products, unproductive costs, costs of emergencies, marketing costs. The full correspondence of accounts of the account of operations on use of material expenses at the typical processing enterprise with indication of standard accounting registers is reflected. The final generalization of information and obtaining the final indicators that characterize the activities of the enterprise is carried out by compiling reports for the reporting period. The reporting period for the preparation of financial statements is a calendar year, ie the period from January 1 to December 31. Interim reporting is compiled on a quarterly basis from the beginning of the reporting year. The balance sheet of the enterprise is compiled as of the end of the last day of the quarter or year. Elements of financial statements and their definitions in agar and processing enterprises are grouped. The algorithm of cost analysis by economic elements and the main reserves of cost reduction are determined. It is noted that the increase in production costs in agriculture is also the result of imperfect accounting and cost management. One of the main goals of enterprises that carry out their economic activities in market conditions – to obtain the maximum possible profit. Opportunities to achieve this strategic goal are limited by the cost of production and sales, as well as market demand for the company's products. That is, costs are a factor that determines the size of the offer and the amount of profit, and management decisions are impossible without analyzing the costs incurred in the implementation of projects and business plans.