ACCOUNTING OF COSTS FOR CERTIFICATION OF AGRICULTURAL PRODUCTS

Abstract

This article investigates the theoretical and methodological approaches to accounting for certification costs in agricultural production within the context of European integration and strengthening export requirements. The study provides a comprehensive analysis of how certification procedures – including organic certification, HACCP, ISO standards, ISCC sustainability schemes, and phytosanitary controls – generate specific cost structures that require proper recognition in the accounting system of agricultural enterprises. The research systematically examines three core dimensions of this problem. First, it analyzes the economic essence of certification costs, proving that they possess characteristics of deferred expenses due to their ability to generate future economic benefits throughout the certificate's validity period. Second, the study develops a comprehensive classification of certification costs according to three key criteria: economic content, functional purpose, and duration of impact on enterprise activities. Third, it formulates an author's definition of certification costs as an independent accounting object, substantiated by three fundamental criteria: targeted orientation, prolonged nature of impact, and identifiable accounting object. A significant portion of the research focuses on practical accounting methodologies, proposing specific chart of accounts correspondence for recognizing certification costs as current period expenses or as deferred expenses with subsequent systematic amortization. The study demonstrates that temporal distribution of costs through equal monthly recognition over the certificate's validity period ensures more uniform cost formation and objective assessment of financial results. Practical implementation strategies include the introduction of detailed analytical sub-accounts for different certification types, organization of analytics by product types and responsibility centers, and integration with management accounting systems. The research concludes that establishing certification costs as an independent accounting object creates methodological prerequisites for reliable formation of production costs of certified products, substantiated differentiation between current and deferred expenses, enhanced analytical information for management decisions, and competitive export pricing.