УЧЕТНО-КОНТРОЛЬНЫЕ ФУНКЦИИ МОДЕЛИ «ЗАТРАТЫ-ВЫПУСК-РЕЗУЛЬТАТ» В ЖИВОТНОВОДСТВЕ

Abstract

Agricultural production is a strategic branch of the national economy, designed to ensure the food independence and security of the country. The leading role in this is given to animal husbandry, since the industry produces vital food products. Improving the tools of accounting and information support for industry management, adapting cost accounting methods to functional features contribute to the sustainable antidepressant functioning of agricultural organizations. With the introduction of advanced cost accounting methods, the significance of classification and the validity of determining the composition of costs in relation to the volume of production increases. Due to the long process of production in animal husbandry, it is advisable to classify the costs of this industry in relation to the volume of production, taking into account their progressive, regressive and abrupt behavior in relation to the functional activity of the subject. This grouping creates the conditions and methodological basis for determining and analyzing margin income, that is, analyzing the relationship between costs, production volume and the result of activity. Information on costs should be accumulated on separate analytical accounts for the periods and stages of biotransformation in conjunction with a system of accounting for variable costs, which provides conditions for calculating the cost of each type of product received, work performed for the periods of the year and physiological phases of animal development, responsibility centers and in general for the industry. The greatest effect of cost accounting and control is achieved in the "input-output-result" model. The formation of a management accounting system within the framework of this approach determines the need to bring all organizational and methodological aspects into line for its practical implementation