Features of cost accounting and calculation of the cost of production of honey-pollinating direction of beekeeping

Abstract

Beekeeping has a high value due to the commercial products obtained and the creation of opportunities for natural pollination of agricultural crops in order to increase their yield. Based on this, intensive farming territories have a great potential in the development of the industry. The article describes the features of calculating the products of honey-pollinating direction of beekeeping; the composition and structure of production costs, the procedure for calculating the actual cost of production of honey-pollinating direction of beekeeping are considered. The subject of the study is the system of cost accounting and calculation of the cost of production of honey-pollinating direction of beekeeping in the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of methods for calculating the cost of beekeeping products of an economy that has a honey-pollinating direction.