Қазақстан Республикасында мал шаруашылығы өнімдерінің өзіндік құнын калькуляциялау

Abstract

The issues of agricultural production are shown, which differs from other sectors of economy in a number of features, which affects the organization of its accounting. The specificity of agriculture, first of all, lies in the fact that living organisms - animals and plants - act as the object of labor, and the land is the main production means. Production process takes place in natural conditions, in this regard, weather conditions affect its results. It is shown that in agricultural sector, agricultural production cycle has a long character and is equal to one calendar year, during which agricultural products are accounted at the normative forecast (planned) cost, and the actual cost is determined only at the end of the year. The authors state that in order to control the level of costs in production of any product, in addition to the standard (planned) and actual cost, it is necessary to calculate the provisional (expected) cost, which, like the expected financial result, is determined as of October 1 of the current year. It was revealed that the biological characteristics of agricultural production are characterized by the receipt of several types of products from one crop or animal species at the same time. Therefore, in accounting, one should differentiate between costs and calculation of cost price of the output of various product assortments. It is justified that cost accounting in the main branches of AIC is carried out not by the objects of calculation (grain, milk, offspring), but by objects of accounting (spring wheat, sheep breeding, etc.). The costs between all types of samples of goods are mainly distributed according to the determined coefficients, in proportion to their assessment.