КОНЦЕПТУАЛЬНЫЕ ОСОБЕННОСТИ КЛАССИФИКАЦИИ ЗАТРАТ СЕЛЬСКОХОЗЯЙСТВЕННОГО ПРОИЗВОДСТВА

Abstract

The article considers methodological issues of cost classification, examines various approaches to the definition of the classification attribute of cost grouping. On the basis of the considered methods and approaches to the classification of production costs in the Russian and foreign accounting the concept of cost classification for agricultural enterprises in relation to the direction of accounting is proposed. The paper draws conclusions about the features of cost grouping and the need to create integrated management accounting systems for collecting data to perform possible tasks determined by management needs. The proposed conceptual approach to classification by areas of cost accounting for agricultural enterprises can be applied by all economic entities of the agro-industrial complex system.