THEОRETICAL ASPECTS ОF CОST ACCОUNTING FОR CRОP PRОDUCTIОN

Abstract

The article formulates the key tasks of accounting for the costs of agricultural production, which are based on cost management and control over production activities for its implementation. The process of organization of accounting for production costs at an agricultural enterprise as a system of interaction of all key parts of the enterprise is studied. The complex of peculiarities of crop production as a branch of agriculture is clarified, and the process of production at agricultural enterprises is investigated, taking into account the peculiarities of resource provision and its limitations. Formed. the economic essence of costs, which is manifested in the formation of the aggregate product, and its value is formed from the value of the means of production used, transferred to the products produced, and the newly created value. The basic principles of the organization of the account of expenses at the agricultural enterprise are systematized, and their maintenance is opened. The practical aspects of cost accounting and costing of agricultural products are formed. The main tasks of accounting for the costs of agricultural production are disclosed. It is proposed to consider the costs of agricultural production of crop products as objects of management and management accounting. Topical issues of increasing the volume of crop production and improving its quality are highlighted. The characteristic of the account of expenses of manufacture of crop production and the account of grouping on articles is resulted. Emphasis is placed on factors that the company has no influence on, and they are still unresolved - the unregulated commodity market, namely the sale of products and the establishment of a system of material incentives for the production of certain products by analogy with developed countries, including the EU. It is emphasized that the limited use of similar opportunities by agricultural producers in modern conditions is unacceptable. It was found that in domestic agricultural enterprises a significant increase in the role of accounting as the main means of obtaining reliable, correct, truthful information for economic decisions and risk forecasting in the production and financial activities of agricultural enterprises is subordinated to the organization.