Abstract

In the current economic system of Russia, agricultural production occupies a predominant place as a tool for improving the country’s national security. Agricultural production is characterized by a number of features that are manifested, among other things, in the accounting and analytical activities of economic entities aimed at forming the cost of various types of products, its analysis and subsequent management, which makes it possible to ensure the necessary level of agricultural output at the minimum allowable level of costs. The article presents the results of research on cost accounting and cost calculation on the example of sugar beet products, as well as measures to improve the accounting support of calculation processes in the field of beet farming.

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