Methods of accounting and distribution of costs for veterinary services in cattle breeding

Abstract

The use of intensive cultivation technologies in cattle breeding has led to an increase in the cost of veterinary care. This contributes to a more increased attention to the organization of cost accounting in the veterinary service of enterprises. The article describes the current methods of accounting for veterinary care costs in cattle breeding and their distribution between the analytical accounts «Main herd» and «Animals for cultivation and fattening» within account 20 «Main production», subaccount 2 «Animal Husbandry». The problems of distribution of these costs are revealed. In addition to the article «Animal protection products», it is proposed to add an article «Work on the prevention and control of animal diseases» to account for the costs of veterinary care. A new proposal has been developed on the methodology of distribution of indirect costs for veterinary care of animal.