FEATURES OF THE ORGANIZATION OF PRODUCTION AND SALES ACCOUNTING OF ORGANIC PRODUCTS IN BUSINESS STRUCTURES OF SMALL BUSINESSES

Abstract

The purpose of the article is to study approaches to accounting and reporting of production and sales of organic products by business structures of small businesses for further unification, the possibility of determining real financial results and cost optimization. Based on the results of the research, the main problems of accounting and analytical support for the production and sale of organic products are determined, which are characterized by the organizational and technological features of the production process, the specifics of storage, the characteristics of sales channels, and the organizational features of the activities of small business entities on the market of organic products. For small business entities, the biggest problem remains low analytical accounting and reporting in terms of detailing the costs of production, logistics and sales of organic products, therefore the proposals are aimed at simplifying the mechanism of calculating its cost price, determining the full cost, forming the price, calculating the financial results, the possibility of cost management and real-time budgeting. Particular attention is paid to the accounting and reporting of costs for the implementation of the latest organic farming technologies (regenerative technology, IntraLight carbon farming), storage and packaging of organic products in order to further assess their payback. Since the promotion of one's own products and the search for sales channels, which determine the terms of sale, the structure and amount of circulation costs, are problematic in small businesses, ways of optimizing logistics and sales costs are proposed depending on the size of the farm, types of the commercial products, including exotic crops, and their production volumes. Attention is drawn to the need for the development of the so-called «organic logistics», optimization of the elements of sales costs in direct sales, which are preferable for small business agricultural producers of organic products.