Almost any activity involves a cost. From the point of view of the economy of organizations, costs are the basis of economic life. Directly or indirectly, they are the object or component of the work of all employees of an economic entity - managers, executors, service personnel, etc. In addition, their labor creates costs for the organization in view of the obligation to pay for it. In the context of digitalization of production in the agro-industrial complex, the requirements for accounting are increasing, as the main source of providing enterprise management with information on costs formation. This article studied costs as an object of accounting from the point of view of their recognition, essence, transition from one state to another. As a result of the study, on the basis of balance equality, a symbolic model of costs formation in an economic entity and a model of their transition to the state of expenses were built and substantiated. Such methods as collection and analysis of information, comparison, modeling and a balance method were used.
Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.
Currently available industry recommendations and scientific developments in the field of studying losses as an object of accounting from the point of view of the characteristics of agriculture are limited to the consideration of losses from the death of animals. The article clarifies the definition of losses in terms of production management and the construction of its accounting and information basis in this industry. Based on the industry-specific features of losses occurrence and their causes, a cycle-oriented approach to the systematization of losses in agricultural organizations is presented. A classification of losses of a long agricultural production cycle is proposed, an approach to the procedure for recognizing spoilt production is presented. The results obtained serve as a practical basis for organizing industry cost accounting for time efficient and relevant reporting information for production management needs.
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