УЧЕТНОЕ ОБЕСПЕЧЕНИЕ ОБОСНОВАНИЯ ЗАТРАТ ХМЕЛЕВОДСТВА ПРИ ЕГО ГОСУДАРСТВЕННОМ СУБСИДИРОВАНИИ (НА ПРИМЕРЕ ЧУВАШСКОЙ РЕСПУБЛИКИ)

Abstract

The modern hop-growing industry occupies a small share in the structure of domestic agricultural production. However, being the main supplier of hops, as the most important agricultural raw material for many sectors of the economy, it has been on the rise in recent years and is increasing production volumes every year. This is largely facilitated by financial government support in terms of reimbursement of current and capital costs associated with the establishment of hops and the cultivation of hops. The purpose of the study is to consider the main theoretical and methodological aspects of organizing production accounting, which will provide unified approaches to justifying costs for filing applications by hop farms for government subsidies. As a result of the analysis, it turned out that there is no updated regulatory framework for accounting for the reflection of costs in hop-growing farms, including the basic industry standard “Hop-growing. Terms and definitions ”, and in the very mechanism for issuing state subsidies, the question of the structure and content of the information carrier about the costs incurred has not been finally worked out. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset have a negative impact on the construction of the accounting process. Consideration of the theory and study of the practice of organizing the accounting of costs in hop farms made it possible to update the accounting procedures for the main agro-technological stages in accordance with the current regulatory documents in this area and to put forward the thesis on the need to use 1 ton of alpha-acid as a calculating unit and a universal meter when making calculations with counterparties