Development of methods for accounting costs and evaluation of products in organizations of pond fishing

Abstract

Pond fish farming is of great importance in meeting the needs of the population with fresh fish, that is, food independence and security. Therefore, the issues of accounting for production costs and evaluating fish production in the system for managing the effectiveness of pond fish farming development are becoming relevant in modern conditions. In this regard, substantiated the provisions that determine the organizational and methodological aspects of accounting and evaluation support for the management of fish farming production. Technological redistribution is defined as objects of cost accounting and output of pond fish farming products. A model is proposed for organizing an alternate cost accounting method, which are grouped in relation to the volume of production and costing items. Costing units and costing objects in pond fish farming have been established. Methods have been developed for determining the cost and fair value of the relevant types of fish farming products, as well as methods for accounting for costs and output in pond fish farming.