ACCOUNTING OF COSTS AND YIELDS OF ORGANIC AGRICULTURAL PRODUCTS OF PLANT CROPS

Abstract

Introduction. With the development of organic production in Ukraine there is a problem of insufficient information that would satisfy the needs and requests of stakeholders, the lack of regulation of accounting management of such production, the lack of methodological developments in the accounting of costs and output, which would take into account the organizational and technological features of organic agricultural production. The purpose of the study is to summarize the existing methodology for cost accounting and output of organic crop production and to formulate proposals aimed at solving these problems. Methods. To determine the general trends in the development of accounting support for the management of costs for the production of organic crop products, induction and deduction methods were used. Methods of theoretical generalization and comparison were used to disclose the nature and content of the costs of organic production and organic products as economic categories and objects of accounting. The economic and statistical method was used to analyze the state of organic crop production, and the observation method was used to study the state of accounting support for managing the costs of organic agricultural production. Results. According to regulatory legal acts, existing approaches to determining the main categories of organic agricultural production, organic crop production, requirements for the production of organic production of the crop production industry are summarized. The necessity of separate accounting of the costs of production of organic products, inorganic products and products of the transition period is substantiated, will have a significant impact on the architecture of the cost accounting system. The composition of the objects of cost accounting of the plant growing industry is proposed taking into account the characteristics of technological processes of organic production. A nomenclature of expenditures for the crop production industry has been formed in order to ensure effective control of the production process of organic products and the calculation of its cost. The construction of accounts system of the first, second and third order to summarize information on the costs and yield of organic crop production is proposed. Discussions. The developed theoretical and applied recommendations can be used to improve methodological approaches to accounting the costs of production and output of organic products in the crop sector. Prospective directions for further research determined the formation of internal accounting regulations; development of a package of primary documents for accounting of production processes of organic production; forming a detailed methodology for accounting direct and indirect production costs, output of organic products and calculating its cost; displaying relevant information in financial, management and statistical reporting.