Application of innovative approaches to the calculation of the cost of dairy cattle products based on accounting data

Abstract

The agricultural sector is a system-forming component for the economy of many regions of the Russian Federation, as it ensures the country’s food security, employment of the local population, and tax revenues to the budget. In this connection, the issue of the effectiveness of the activities of agricultural organizations remains particularly relevant in modern economic realities. The reliability of the assessment of the results of financial and economic activities largely depends on the quality of the information base and the accuracy in calculating the cost. Agricultural production is acterized by diversity in the types of finished products produced, the calculation of the cost of each of which has a special approach that requires continuous development to maintain a high level of performance. The article updates the method of accounting for costs and calculating the cost of dairy products, which calculates the cost based on indicators of milk productivity and herd reproduction in the context of each center of financial responsibility.