ACCOUNTING AND ANALYSIS IN COST MANAGEMENT IN POULTRY FARMING

Abstract

Introduction. Poultry farming is one of the important industries and the most dynamic and economically significant branch of the agricultural sector of Ukraine, which provides the population with valuable food products. The prospects for the development of poultry farming are associated with the introduction of innovative technologies into the technical and organizational aspects of the production process, which determines the increasing importance of forming an effective management system and estimating costs. High capital turnover, a relatively short production cycle and stable demand for products determine the need for constant control over the level of costs. However, in modern conditions of rising prices for feed, energy and veterinary drugs, the issue of effective cost management is becoming particularly relevant. This requires a rational organization of accounting and analysis of costs for making management decisions aimed at reducing the cost of products and increasing the competitiveness of poultry enterprises.

Methods. When writing the article, various research methods were used: analysis and synthesis (to divide the problem into parts and combine the studied elements to form a general conclusion); abstraction and generalization (to highlight essential features and form generalizing conclusions); logical method (this analysis of the concept of "costs"). Methodological techniques for structuring and writing the text were also used: logical consistency, brevity and clarity, critical thinking.

Results. The article defines that an important component of the cost management system is management accounting, which allows for the detailing of costs by responsibility centers, types of products and technological stages of production. In conditions of instability, cost budgeting by responsibility centers becomes of particular importance. Cost budgeting is one of the key tools of management accounting, which allows poultry enterprises to plan, control and optimize costs in the production process. The main stages of cost budgeting in poultry farming are determined.

Discussion. Poultry enterprises need a flexible, analytically oriented cost management accounting system capable of providing rapid access to relevant information, supporting management decisions and minimizing financial risks. Therefore, the constant search for reducing costs for the production of high-quality and environmentally friendly poultry products, the constant reduction of antibiotic use and the analysis of other influencing factors require further research, especially in conditions of uncertainty.