| Authors |
Bondina Natal'ya Nikolaevna, doctor of economical sciences, professor, head of sub-department of accounting, analysis and audit, Penza State Agrarian University (30 Botanical street, Penza, Russia), E-mai: natalya_bondina@ mail.ru
Lavrina Olga Viktorovna, candidate of economical sciences, associate professor, sub-department of accounting, analysis and audit,
Penza State Agrarian University (30 Botanical street, Penza, Russia), E-mai: lavrina_ola@mail.ru
Shpagina Irina Evgen'evna, candidate of economical sciences, associate professor, sub-department of accounting, analysis and audit, Penza State Agrarian University (30 Botanical street, Penza, Russia), E-mai: irina.shpagina@mail.ru
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| Abstract |
Background. In the conditions of development of independence of economic entities and their desire to increase the efficiency of the enterprise, it is relevant to study the issues of cost management. Only if there is a competent organization of accounting at the enterprise is it possible to create conditions for maximizing profits. More detailed information about the costs incurred, technological operations, production can be formed in the system of management accounting. The purpose of this work is to develop recommendations for improving the organization of cost accounting for production in agricultural organizations for management purposes.
Methods. The basis of the study was the results of the analysis of the works of domestic scientists on the problems of organizing and developing the management accounting system, studying the methods and techniques used to account for the costs of production.
Results. For the successful organization of cost accounting for management purposes in agricultural enterprises engaged in dairy cattle breeding, the use of the process-based method was considered. When using the process method, the cost of production is determined, which is formed at one or several technological stages, processes, that is, the costs follow the product along the technological chain and accumulate at the end of the corresponding process. Taking into account these features, a form of cost
accounting was developed using the process-based method of cost accounting.
Conclusions. Application in the system of management accounting of agricultural organizations producing dairy cattle products, developed form of the report on costs with the process-based method will allow control over the costs of the production of certain types of products in various aspects and the results of a particular unit.
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