METHODS OF REGULATION AND OPTIMIZATION OF PRODUCTION COSTS OF AGRICULTURAL SECTOR IN THE SYSTEM OF MANAGEMENT ACCOUNTING OF SMALL AND MEDIUM BUSINESS
DOI:
https://doi.org/10.31471/2409-0948-2020-2(22)-51-59Keywords:
costs, management accounting, cost accounting, production, livestock, calculation.Abstract
The article considers such a sphere of agriculture as animal husbandry, which remains one of the main branches in agriculture of small and medium business, in relation to the production of competitive products. Despite the large number of scientific studies, the issues of regulation and optimization of livestock production costs in the management accounting system remain unclear. Therefore, there is a need for further in-depth study of theoretical and methodological developments aimed at determining methods of regulation and optimization of livestock production costs in the management accounting system, which determines the relevance of the chosen topic. The article examines the issues of regulation and optimization of livestock production costs in the management accounting system, expanding the concept of «costs», consider methods of accounting for livestock production costs and emphasize the main points of cost accounting in production.
The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change in the cost of livestock production by creating a perfect management accounting system, which allows to provide internal users with information for effective management.
It is stated that in theory and practice there are a number of features for the classification of costs, which take into account various aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide range of problems to optimize livestock production costs.
Thus, further research is formed on the formation of a system of accounting for the cost of production of livestock products, capable of generating information flows for management decisions, which requires a sound approach to determining the objects of accounting and costing, establishing their relationship and interdependence.
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