Cost and yield accounting for horticulture, viticulture and nursery

Abstract

The article deals with the issues of rationalization of cost accounting for production, output and evaluation of horticulture, viticulture and nursery products. A list of cost accounting items is proposed based on their classification in relation to the volume of production, by natural-material form and sources of formation. Recommendations have been developed on the organization of accounting for production costs, valuation of horticulture, viticulture and nursery products at fair value. The method of accounting for potential and actual income and expenses associated with the assessment of horticulture, viticulture and nursery products at fair value is substantiated.