ACCOUNTING SUPPORT FOR MANAGEMENT OF COSTS FOR PRODUCTION AND SALE OF GARDENING PRODUCTS
PRAVDIUK Nataliia − Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: ).
The current state and development trends of the horticultural industry, highlights the problematic aspects in the activities of enterprises in the current economic conditions, outlines the prospects for their development, the costs of the production of fruit and berry products and the profitability of enterprises in the horticultural industry were analyzed in the article. It has been established that our country has a significant climatic and economic potential for obtaining high yields of products of the horticultural industry, however, due to the existence of systemic economic imbalances and gaps in sectoral policy, there is a decrease in the production of fruit and berry products, the lack of satisfaction of the needs of the domestic market for high-quality products of its own production and increase in imports of fruits and berries. It is substantiated that in order to solve the problems that have developed in the industry, it is necessary to take a number of organizational, economic, technical and technological solutions aimed at the effective use of available resources, the introduction of resource-saving technologies, the rational use of the bioclimatic and economic potential of the country. On the basis of a study of the sectoral features of the activity of horticultural enterprises, it was found that business entities bear significant costs for storing finished products in fruit storages in connection with the expectation of a favorable conjuncture of the agricultural products market. Due that the costs of storage and transportation of finished products are accounted for as part of sales costs, together with other expenses of the period are subject to write-off at the end of the period to determine financial results, difficulties arise with the accurate calculation of selling prices for finished products, which can negatively affect the levels profitability of enterprises. In order to mitigate this risk, it is proposed, within the framework of management accounting, to distribute sales costs and other expenses of the period among certain types of finished products in proportion to their production cost, which creates the preconditions for accurate calculation of selling prices for fruit and berry products, balanced implementation of pricing policy by business entities and effective management of the marketing costs of enterprises.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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