Issue №: 7 (47)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
METHODICAL APPROACHES TO COST ACCOUNTING AND COSTING OF AGRICULTURAL ENTERPRISES
KOZACHENKO Anna – Candidate of Economic Sciences, Senior lecturer of the Audit and State
Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, Sonyachna Str. 3, e-mail:
sergeykozachenko@ukr.net).
CHUDAK Lina - Candidate of Economic Sciences, Senior lecturer of the chair of the public audit
and control, Vinnitsya National Agrarian University (21008, Vinnytsia, Zatyshniy str., 5A, e-mail:
chudaklina@rambler.ru)
The article deals with questions of distribution of expenses of agricultural producers of goods for the
purposes of management. There is an assertion about the inconsistency of the actual condition of distribution of
these expenses in the order provided by the national normative and methodological documents in the accounting
sphere. To solve the problem of credibility of information about the cost price of agricultural products (works,
services), an automatic algorithm for allocating costs for maintenance of machines and equipment is offered,
which is proposed for sale through accounting software. Proposals for improving the distribution of costs for
maintenance of machines and equipment have been developed by providing a personalized cost accounting for
each means of work. The expediency of distribution of accrued costs on direct costs of fuel, written-off on such
objects is substantiated. The above will allow to take into account the costs in terms of expenditure directions and
in proportion to the output in the case of use of non-motorized mechanisms.
1. Borovych O.V. (2009) Udoskonalennja metodyky obchyslennja obsjaghu mekhanizovanykh robit
ta pervynnogho obliku roboty mashynno-traktornogho parku [Improvement of the methodology for
calculating the volume of mechanized works and the initial accounting of the work of the machine-tractor
park]. Visnyk ZhDTU, no. 1 (47), pp. 163−165.
2. Derzhavna sluzhba statystyky Ukrainy (2018) Rivenj rentabeljnosti vyrobnyctva
siljsjkoghospodarsjkoji produkciji v siljsjkoghospodarsjkykh pidpryjemstvakh [The level of profitability
of agricultural production in agricultural enterprises].Retrieved from: http://www.ukrstat.gov.ua.
3.Ghrabovecjkyj B.Je. (2011) Finansovyj analiz ta zvitnistj: navchaljnyj posibnyk [Financial
Analysis and Reporting: tutorial]. Vinnycja: VNTU. (in Ukrainian)
4.Zhuk V.M. (2009) Konceptualjni zasady rozvytku upravlinsjkogho obliku v aghrarnomu sektori
ekonomiky [Conceptual basis of the development of managerial accounting in the agrarian sector of the
economy]. Strateghija rozvytku Ukrajiny, vol.1-2, pp. 437-441.
5.International accounting standard 2 «Inventories». Retrieved from: http://ec.europa.eu
/internal_market/accounting/docs/consolidated/ias2_en.pdf.
6.Ishhenko Ja.P. (2005) Neprjami vytraty na pidpryjemstvakh APK: metody obliku ta porjadok
rozpodilu [Indirect costs at APC enterprises: accounting methods and distribution procedures]. Oblik i
finansy APK, no. 3, pp. 24-31.
7.Kodymsjka T.Ju. (2013) Shljakhy pokrashhennja obliku ta rozpodilu zaghaljnovyrobnychykh
vytrat na pidpryjemstvakh [Ways to improve accounting and distribution of total manufacturing costs in
enterprises]. Ekonomika: realiji chasu, no.1 (6), pp. 196-200.
8.Ministerstvо aghrarnoji polityky Ukrajiny. Nakaz Pro zatverdzhennja Metodychnykh
rekomendacij z planuvannja, obliku i kaljkuljuvannja sobivartosti produkciji (robit, poslugh)
siljsjkoghospodarsjkykh pidpryjemstv vid 18.05.2001. №132 [Ministry of Agrarian Policy of Ukraine.
Оrders оn approval of the Methodical recommendations on planning, accounting and calculation of the
cost of agricultural products (works, services) May 18, 2001 №132]. Retrieved from:
http://search.ligazakon.ua/c2.nsf/link1/FIN2842.html.
9.Ministerstva finansiv Ukrajiny. Nakaz Pro zatverdzhennja polozhennja (standartu)
bukhghaltersjkogho obliku 16 «Vytraty» vid 31.12.1999 №318 [Ministry of Finance of Ukraine. About the
statement of accounting (accounting) standard 16 «Expenses» December 31, 1999 №318]. Retrieved from:
http://zakon5.rada.gov.ua/laws/show/z0027-00.
10.Mossakovsjkyj V.B. (2013) Osoblyvosti upravlinsjkogho obliku v siljsjkoghospodarsjkykh pidpryjemstvakh
[Features of management accounting in agricultural ente rprises]. Ekonomika APK, no.6, pp. 40 - 45.
11.Mossakovsjkyj V.B. (2006) Upravlinsjkyj oblik ta jogho osoblyvosti u siljsjkomu ghospodarstvi
[Management accounting and its features in agriculture]. Oblik i finansy APK, no.1, pp.129-138.
12.Mykhajlovyna S.O., Shajko, O.Gh., Oljadnichuk, N.V. (2015) Bukhghaltersjkyj oblik vytrat na
mashynno- traktornyj park siljsjkoghospodarsjkykh pidpryjemstv ta udoskonalennja jogho dokumentaljnogho
zabezpechennja [Accounting of expenses for the machine- tractor park of agricultural enterprises and
improvement of its documentary support]. Aktualjni problemy ekonomiky, no. 8, pp. 372-380.
13.Ostapenko T.M. (2013) Interpretacija prjamykh ta neprjamykh vytrat dlja cilej kaljkuljuvannja
[Interpretation of direct and indirect costs for calculation purposes]. Ekonomika. Upravlinnja. Innovaciji,
no.10. Retrieved from: http://nbuv.gov.ua/UJRN/eui_2013_2_61.
14.Pavljukovecj M.P. (2014) Koncepcija pobudovy suchasnoji systemy obliku na
siljsjkoghospodarsjkomu pidpryjemstvi v umovakh internet-tekhnologhij [The concept of building a
modern accounting system at an agricultural enterprise in the conditions of Internet technologies]. Oblik i
finansy, no. 2 (64), pp. 66-70.
15.Prymachenko O.L. (2011) Orghanizacija obliku zaghaljnovyrobnychykh vytrat na
siljsjkoghospodarsjkykh pidpryjemstvakh [Organization of accounting for total production costs at
agricultural enterprises]. Proceedings of the Formuvannja rynkovoji ekonomiky (Ukrainian, 2011) (eds.
O. O. Bjeljajev), K.: KNEU, pp. 459–465.
16.Stadnik L.I. (2015) Oblik vytrat i vykonannja robit avto- i mashynno-traktornogho parku
siljsjkoghospodarsjkykh pidpryjemstv [Cost accounting and performance of works of automobile and
machine-tractor park of agricultural enterprises]. Formuvannja rynkovoji ekonomiky, no. 33, pp. 669-675.
17.Ukraina-2015: Obval'noe padenie rentabel'nosti sel'skogo khozyaystva [Ukraine-2015: The
collapse in profitability of agriculture]. Retrieved from: http://nk.org.ua/ekonomika/ukraina-2015-obvalnoe-padenie-rentabelnosti-selskogo-hozyaystva-38113.
18.Cyghanova O.S. Osoblyvosti vyznachennja sobivartosti vantazhnykh avtotransportnykh
perevezenj [Features of determining the cost of freight motor transport]. Retrieved from:
conference.nuos.edu.ua/catalog/files/.../22162.pdf.
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