Issue №: 2 (64)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
ESSENCE AND CLASSIFICATION OF COSTS OF MAIN PRODUCTION IN DAIRY LIVESTOCK
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).
VYSHYNSKA Alla – Postgraduate Student of the Second Year of Study of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: bilokuralla@gmail.com).
The article analyses the main indicators of the dairy farming industry in Ukraine for the period from 2020 to 2022.
The definition of the concept of «costs» according to the normative legal acts of Ukraine and economic sources has been summarized. Inconsistencies and discrepancies in the interpretation of this basic economic concept have been identified, which requires the further research to unify the categorical apparatus for accounting for the costs of activity.
As a result of the research, it was established that there is no definition of the category of «main production» in domestic regulatory acts. The study of the categorical apparatus regarding the definition of the concept of «main production» is summarized. The author’s own definition of the concept of «main agricultural production» as a purposeful production process aimed at biological transformations to obtain finished agricultural products and/or additional biological assets is proposed.
The article generalizes the classification of the expenses of business entities. Particular attention is paid to the classification of costs of basic production. In particular, the economic classification of costs, which distinguishes between the costs of live and embodied labor with the accounting classification of costs of basic production in dairy farming, has been agreed.
The costs as the basis for the formation of the cost of production (works, services) and the composition of costs included in the cost price according to Accounting standards number 16 «Costs» were considered. In particular, the composition of direct production costs and general production costs was studied. The author proposes to group the general production costs of the dairy industry depending on the volume of production for the purpose of their further distribution and inclusion in the cost of production.
The study has revealed that there is no definition of the concept of «biological transformation costs» in domestic regulations and international accounting and financial reporting standards. It has been established that most authors equate the concept of «biological transformation costs» with the concept of «production costs». The author proves the falsity of statements about the identity of these concepts. The production costs of the dairy farming industry, which are not related to the costs of biological transformations, are allocated.
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