Abstract
The article provides recommendations on the organization of accounting for the costs of production and processing of agricultural products in budgetary institutions. The proposed composition of direct costs, overhead and general economic expenses, the frequency and methods of their distribution are based on the compilation of the requirements of federal standards for public sector organizations and industry methodological recommendations. Minimizing the composition of general economic distributable expenses that are not controlled by the managers of the cost centers of the crop, livestock and processing industries will allow using accounting information for the purpose of controlling and managing costs for the responsibility centers.
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