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: firstname.lastname@example.org).
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: email@example.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.
1. Markina, I.A., Voronina, V.L., & Rudych, A.I. (2020). Teoretychni osnovy upravlinnia vytratamy pidpryiemstva [Theoretical foundations of enterprise cost management]. Derzhava ta rehiony. Seriia: Ekonomika ta pidpryiemnytstvo – State and regions. Series: Economy and entrepreneurship, 4 (115), 140-147. DOI: https://doi.org/10.32840/1814-1161/2020-4-24 [in Ukrainian].
2. Yanovskyi, D.L. (2021). Optymizatsiia vytrat yak element mekhanizmu zabezpechennia finansovoi stiikosti pidpryiemstva [Cost optimization as an element of the mechanism for ensuring the financial stability of the enterprise]. Ekonomichnyi zhurnal Odeskoho politekhnichnoho universytetu – Economic Journal of Odessa Polytechnic University, 3 (17), 87-95. DOI: 10.5281/zenodo.5751083[in Ukrainian].
3. Maksymenko, I.Ya., & Yunosheva, A.O. (2018). Oblikove vidobrazhennia vytrat periodu yak peredumova efektyvnoho upravlinnia pidpryiemstvom [Accounting display of period costs as a prerequisite for effective enterprise management]. Ekonomika ta derzhava – Economy and the state, 8, 57-59 [in Ukrainian].
4. Markina, I.A., Len, V.V., & Shapka, V.O. (2019). Upravlinnia vytratamy yak faktor pidvyshchennia ekonomichnoi bezpeky pidpryiemstva [Cost management as a factor in increasing the economic security of the enterprise]. Aktualni problemy innovatsiinoi ekonomiky – Actual problems of innovative economy, 3, 83-88. DOI: https://doi.org/10.36887/2524-0455-2019-3-12 [in Ukrainian].
5. Zdyrko, N.H., & Ishchenko, Ya.P. (2023). Orhanizatsiini osnovy pobudovy systemy obliku vytrat vyrobnytstva fermerskykh hospodarstv [Organizational foundations of the construction of a system of accounting for farm production costs]. Ekonomika ta suspilstvo – Economy and society, 50. Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/2468. DOI: https://doi.org/10.32782/2524-0072/2023-50-86 [in Ukrainian].
6. Podolianchuk, O.A. (2018). Oblik v systemi upravlinnia vytratamy [Accounting in the cost management system]. Efektyvna ekonomika – Efficient economy, 7. Retrieved from: http://www.economy.nayka.com.ua/?op=1&z=6461 [in Ukrainian].
7. Mulyk, T.O. (2020). Vytraty yak bazova skladova systemy obliku ta analizu vyrobnytstva produktsii tvarynnytstva [Costs as a basic component of the system of accounting and analysis of the production of animal husbandry products]. Modern Economics, 22, 50-58. DOI: https://doi.org/10.31521/modecon.V22(2020)-08 [in Ukrainian].
8. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official website of the State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/ [in Ukrainian].
9. Pro zatverdzhennia Natsionalnoho polozhennia (standartu) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti»: Nakaz Ministerstva finansiv Ukrainy № 73 [On the approval of the National Regulation (standard) of accounting 1 «General requirements for financial reporting»: Order of the Ministry of Finance of Ukraine № 73]. (2013, February 7). zakon2.rada.gov.ua. Retrieved from: http://zakon2.rada.gov.ua/laws/show/z0336-13/page [in Ukrainian].
10. Podatkovyi kodeks Ukrainy: Zakon Ukrainy № 2755-VI [Tax Code of Ukraine: Law of Ukraine № 2755-VI]. (2010, December 2). zakon2.rada.gov.ua. Retrieved from: http://zakon2.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
11. Polozhennia (standart) bukhhalterskoho obliku 16 «Vytraty»: Nakaz Ministerstva finansiv Ukrainy № 318 [Provisions (standard) of accounting 16 «Expenses»: Order of the Ministry of Finance of Ukraine № 318]. (1999, December 31). zakon5.rada.gov.ua. Retrieved from: http://zakon5.rada.gov.ua/laws/show/z0027-00 [in Ukrainian].
12. Liubar, O.O., & Hryhorash, M.V. (2018). Orhanizatsiini osnovy podudovy obliku vytrat operatsiinoi diialnosti na pidpryiemstvi [Organizational basis of accounting for the costs of operational activities at the enterprise]. Efektyvna ekonomika – Efficient economy, 12. Retrieved from: http://nbuv.gov.ua/UJRN/efek_2018_12_33 [in Ukrainian].
13. Sadovska, I.B., Bozhydarnik, T.V., & Nahirska, K.Ye. (2013). Bukhhalterskyi oblik [Accounting]. Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
14. Prychepa, I.V., & Ruda, L.P. (Eds.). (2017). Ekonomika ta orhanizatsiia vyrobnytstva samostiina ta indyvidualna robota studentiv [Economics and organization of production independent and individual work of students]. Vinnytsia: VNTU [in Ukrainian].
15. Fedorenko, V.H., Nikolenko, Yu.V., Didenko, O.M. et al. (2007). Osnovy ekonomichnoi teorii [Fundamentals of economic theory] (2nd ed., rev.). V.H. Fedorenka (Ed.). Kyiv: Alerta [in Ukrainian].
16. Velyka ukrainska entsyklopediia [Great Ukrainian encyclopedia]. (2023). vue.gov.ua. Retrieved from: https://vue.gov.ua/ [in Ukrainian].
17. Orhanizatsiia promyslovoho vyrobnytstva. Osnovni poniattia. Terminy ta vyznachennia [Organization of industrial production. Basic concepts. Terms and definitions]. (1994). DSTU 2960 – 94 from 23th December 1994. Kyiv: Derzhstandart Ukraine. zakon.isu.net.ua. Retrieved from: https://zakon.isu.net.ua/sites/default/files/pdf/dstu_2960-94.organizaciya promi-3-476664.pdf [in Ukrainian].
18. Filinkov, O.M. (2011). Pro spivvidnoshennia zmistu katehorii «vytraty vyrobnytstva», «zatraty», «sobivartist» [About the ratio of the content of the categories «production costs», «costs», «net cost»]. Ekonomichna teoriia – Economic theory, 4, 12-17 [in Ukrainian].
19. Polozhennia (standart) bukhhalterskoho obliku 30 «Biolohichni aktyvy»: Nakaz Ministerstva finansiv Ukrainy № 790 [Provisions (standard) of accounting 30 «Biological assets»: order of the Ministry of Finance of Ukraine № 790]. (2005, November 18). zakon0.rada.gov.ua. Retrieved from: http://zakon0.rada.gov.ua/laws/show/z1456-05 [in Ukrainian].
20. Metodychni rekomendatsii z planuvannia, obliku i kalkuliuvannia sobivartosti produktsii (robit, posluh) silskohospodarskykh pidpryiemstv: Nakaz Ministerstva ahrarnoi polityky Ukrainy № 132 [Methodological recommendations for planning, accounting and calculating the cost of products (works, services) of agricultural enterprises: Order of the Ministry of Agrarian Policy of Ukraine № 132]. (2011, May 18). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0132555-01#Text [in Ukrainian].
21. Ishchenko, Ya.P. (2011). Oblikove zabezpechennia upravlinnia vytratamy u silskomu hospodarstvi: monohrafiia [Accounting for cost management in agriculture: monograph]. Vinnytsia: PP TD Edelveis i K [in Ukrainian].
22. Ishchenko, Ya.P., & Ishchenko, M.Yu. (2013). Sutnist vytrat na biolohichni peretvorennia ta osoblyvosti metodyky yikh obliku [The essence of costs for biological transformations and the peculiarities of the methodology of their accounting]. Zbirnyk naukovykh prats Tavriiskoho derzhavnoho ahrotekhnolohichnoho universytetu imeni Dmytra Motornoho (ekonomichni nauky) – Collection of scientific works of the Dmytro Motorny Tavri State Agro-Technological University (economic sciences), 2 (22), 4, 111-117 [in Ukrainian].
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "