ACCOUNTING AND NORMATIVE SUPPORT OF COST MANAGEMENT FOR BIOLOGICAL TRANSFORMATIONS IN LIVESTOCK PRODUCTION
PRAVDIUK Maryna – Candidate of EconomicSiences, Senior Lecturer of the
Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National
Agrarian University (21008, 3, Sonyachna Str., Vinnytsia, e-mail: a.pravduyk@
PRAVDIUK Andrew – Candidate of Juridical Sciences, Associate Professor of
the Department of Law, Vinnytsia National Agrarian University (21008, 3, Sonyachna
Str., Vinnytsia, e-mail: a.pravduyk@ gmail.com).
The relevance of accounting for the costs of biological transformation in animal husbandry due to the need for complete and high-quality information on managing them, in terms of reflecting the consumed costs, ensuring the profitability of agricultural producers, and at higher levels of management - the conditions of zonal development of livestock sub-sectors, the level of agrologists state support for the sectors most in need and a level playing field for all agricultural market participants.
The purpose of the article is to analyze the peculiarities of displaying cost accounting for biological transformations in animal husbandry using historical and fair value methods to enhance information management. According to the State Statistics Committee, in 2017 the level of profitability was: cattle for meat - 3.4%, pigs for meat - 3.5%, sheep and goats - -39.6%, poultry - 7.0%, milk - 26.9%, eggs - -9.0%. The continuing downward trend in livestock requires more efficient management and information support. The information needs for livestock management are quite diverse, and this gives rise to several approaches to its collection and systematization. For animal husbandry as a type of activity, accounting for long-term and current biological assets, additional biological assets, agricultural products in different accounting accounts is provided. Since the accounting model for P (C) BO 30 "Biological assets" does not exclude the calculation of the actual cost of agricultural products, but does not take into account the relationship of elements of the management accounting system (accounting, planning, control, analysis, budgeting), the accumulated data is not always in associated with systematic financial accounting, which requires identifying bottlenecks and ways to overcome them.
The international accounting community is also facing similar problems. There is scientific debate about the significant differences in the nature of individual biological assets and products, since the single standard for measuring and reporting all types of biological assets is not objective. Approximation of domestic accounting to international standards implies the creation of uniform methodological bases of information support for the costs of growing biological livestock assets, taking into account the current accounting provisions (standards) and the economic nature of the indicator; strengthening of control, regulating, forecasting accounting functions; creation of conditions for obtaining complete, prompt and reliable information in order to effectively manage livestock activities. To improve the accounting methodology, we identified bottlenecks of accounting for the costs of growing biological assets in animal husbandry, conducted a SWOT analysis of the quality of accounting management costs. The current acquisitions have been taken into account, namely the expansion of information capabilities of biological conversion costs through the use of specialized forms of primary documents for accounting for long-term and current biological assets issued recently by the Ministry of Agrarian Policy. In addition, the collection of information on the environmental accounting of livestock units is key, of which the key are: Directive 2010/75 / EC on industrial emissions, Water Framework Directive 2000/60 / EC and Directive 91/676 / EC on the protection of waters against pollution caused by nitrates from agricultural sources It is recognized the need to expand the methodological base in the part of the integrated model of accounting for costs of biological transformations in animal husbandry, which are: generalization of financial and management cost accounting, based on the principle of complexity of using information for the needs of integrated cost accounting with different degrees of detail, the historical and fair value of growing livestock products. Thus, the improvement of accounting of costs for biological transformations in animal husbandry requires clarification of objects of biological assets of animal husbandry, which are groups of biological assets at their original and fair value, accuracy of documentation of operations with biological assets, reliability and reliability of analysis biological assets in the financial statements and accumulated depreciation (for long-term assets), economic indicators of the use of biological assets, organizatsiya accounting and control of biological transformations.
Conclusions. The conducted study of the cost accounting for biological transformations in animal husbandry allows to identify that its implementation is possible in several variants, for each of which there is regulatory support of national and international level of generalization, the choice of the option depends on the purpose.
Research shows that fair value accounting is more fully responsive to biological transformation in livestock, since intermediate conversion products are almost always market prices, as a basis for fair value, unlike crop production where there is no market for growing products, and more useful
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