THE USE OF CLOUD TECHNOLOGIES IN CALCULATING THE PRODUCTION COSTS OF FARMING OPERATIONS IN THE DIGITAL ECONOMY

Abstract

This article addresses current issues related to the calculation of production costs by farms using cloud technologies. In modern conditions, enterprise management is a complex and multifaceted process. The formation of product cost is an important stage in the activities of any enterprise, which depends on the costs incurred and the quantity of products received, as well as the methods used to determine it. To study this problem, general scientific and special methods of analysis and comparison were used. Farming is a type of entrepreneurial activity in which entrepreneurs independently choose the direction of their activities. The article summarizes all types of costs that are included in the cost price. The methodology for calculating the cost of production of farms and the nomenclature of calculation items are analyzed. Factors that influence the specifics of production, seasonality of production, the influence of natural and climatic conditions, and the combination of different areas of production are identified. The results of the study are substantiated in the formation of the peculiarities of production costs, which is the main factor in management accounting. Agricultural production is represented in crop production, animal husbandry, and auxiliary production. Accordingly, the production process has different durations, which are accounted for in different items. An important stage in the formation of product prices is the accurate structure of the full cost. The author analyzes the methods of costing and the sequence of calculating the cost of production. One of the important factors is the correct and reliable receipt of primary information, which is then processed and used to form financial reports and expense reports. Therefore, it is necessary to designate a responsible person at each level where such information is collected. Improving the calculation of the cost of agricultural products is a task that requires a systematic approach to take into account the specifics of the production process, the use of modern accounting methods and tools, and the reformulation of the legislative framework in line with international standards.