METHODS OF COST ACCOUNTING IN THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES
BURKO Kateryna – Lecturer of the Accounting Department of Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna Str., e-mail: firstname.lastname@example.org).
Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the formation of production cost by industries, cost centers, technological redistribution, types of products (works, services). There is also a need to determine the impact of costs on the implementation of the latest technologies and improve product quality.
Important elements of accounting policies are cost accounting methods. The correct choice and use of cost accounting methods contribute to a quick assessment of the appropriateness of spending. At present, the legislation of Ukraine does not specify a specific method of applying certain methods of cost accounting. The imperfection of modern domestic methods of cost accounting creates certain difficulties in their choice to solve the tasks set before the enterprise.
The purpose of the article is to reveal the essence of cost accounting methods and to determine the most effective ones for consolidation in the accounting policy of agricultural enterprises.
In the article the question of estimation of the role of registration policies is exposed in the process of the enterprise management. The component elements of registration politics are certainly connected with the account of spending. Different approaches of the researchers are considered in relation to the essence of methods of accounting costs and their classification. It is set that classification of methods of accounting of productive costs is the object of scientific discussions and generally accepted classification of methods has not been developed yet. The author gives general characteristics of the features of agricultural enterprises activities that have considerable influence on the process of administrative decision-making and directly determine the construction of the accounts of costs. Certainly, methods of cost accounting are the important element of registration policy of agricultural enterprises.
Systematization of branch and organizational factors that influence the choice of the methods for cost accounting at agricultural enterprises is carried out. The use of the combined methods for accounting the costs is suggested, that is conditioned by the branch features of agricultural enterprises activity and formation of registration policy concerning cost accounting.
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