Features of primary accounting of costs for the planting, growing and production of gardens, vineyards and nursery products

Abstract

Primary cost accounting for the establishment, cultivation and production of products of perennial plantations is the evidentiary basis for the perfect facts of economic life and ensuring the reliability of accounting data for these costs. Therefore, the article discusses the organizational and methodological aspects of the execution of primary documents for capital investments for planting, the cost of growing and producing products of fruit and berry crops, vineyards and nurseries.