Production Accounting of Camel Breeding Products

Abstract

Introduction. The efficiency of agricultural production directly depends on the organization of cost accounting. In this regard, there is a need for their correct grouping. The accounting process for the camel production is relevant today, since camel farming is a low-cost industry. The scientific study highlights specific features of the industry that influence the organization of cost accounting. In addition, the article examines the objects and methods of product costing. The purpose of the study is to examine the features of costs grouping formation by the type of camel breeding product and the methodology for calculating costs. Methods. The methodology for calculating camel farming products, as well as the peculiarities of forming a grouping of costs is based on general scientific and specific scientific methods. Results. The study examines the camel farming industry. The production of products in this industry is defined as promising. Its specific features that influence the organization of cost accounting are revealed. A model of production cost accounting is proposed. Examples of calculating the cost of the main types of products are given and a form of management reporting for the camel breeding industry is presented. Conclusions. As a result of the conducted research, promising directions for the development of camel farming have been identified, and mechanisms have been developed to ensure reliable information necessary for making management decisions.