УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ И КОНТРОЛЬ ЭФФЕКТИВНОСТИ ПРОИЗВОДСТВА СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ

Abstract

The production of crops and livestock under modern conditions remains a time-consuming, complex, and social and significant problems of agricultural activities. The solution of this problem requires the development of intensification processes of agricultural production and introduction of new modern technologies of cultivation of biological assets. All this allows to significantly increase production volumes, improve product quality and reduce sebestoimosti the basis of rationalization of production and management of agricultural activities. In successfully addressing these challenges to achieve food independence and security of the country plays an important role in the improvement of management accounting of production costs in agriculture by identifying and selecting objects reflect costs (object of analytical accounting), use the most advanced methods and systems of accounting, control and evaluation of production costs. In the article the practical recommendations for improving the organizational, methodological and technical aspects of management accounting, control and analysis of production costs of crop products and livestock. The approbation of these developments carried out in JSC "July JIGSHA" zavyalovsky district, skhpk (kolkhoz) im. Michurina Vavozhskoe district of the Udmurt Republic. The results of testing confirmed that information – analytical and monitoring and evaluation functions of management accounting are implemented in conjunction as a single tool of technology and mechanism of the practical development of content and structural aspects of managerial cost accounting in the performance management system of agricultural production.