Abstract:Agricultural activity is a strategic direction of the work of agricultural organizations, ensuring food independence and security of the country. In this regard, in modern conditions there is an objective need to improve the management of biotransformation of biological assets and its accounting and control functions. The work defines the objects of management and accounting of agricultural activity: biological assets; agricultural products; income, expenses and financial results from biotransformation of biol… Show more
“…is deducted from the total cost of raising (keeping) a herd of dairy cows. The sum of the remaining costs is the increase in live weight of milk, pedigree and dairy cows in proportion to the market value of each product or the amount of energy exchange for each type of product (3% fat content per 1 q of milk energy exchange (metabolic energy) -2.3 Mdj, 4 % fat content -3 Mdj, 5% fat content -3.31 Mdj, 1 kg live weight of the offspring (calf) -17 Mdj, 1 kg added weight of cattle -20 Mdj) [15].…”
Section: Discussionmentioning
confidence: 99%
“…To justify the use of this method in practice, depending on the metabolic energy consumption of feed, only the cost of feed for the main and additional product is carried out as follows: 10% for breeding and 90% for milk (provided that the reproduction from 100 cows is 100%) [15]. In dairy farming, other costs less value added are allocated to milk and offspring in proportion to their selling prices [16].…”
Section: Methods Of Transportation (Distribution)mentioning
confidence: 99%
“…Such documents include the Regulation "On the structure of costs of production and sale of goods (works, services) and the order of formation of financial results", approved by the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No 54 [1]. In modern theory, the concept of costs has some aspects that differ from the concept of costs reflected in the accounting of the activities of the business entity [15][16][17]. Because in accounting, expenses are formed on the basis of the methods, principles and officially established requirements of the discipline.…”
This article deals with the calculation of the cost of products in dairy farming. The approaches of economists to the concepts of cost and calculation have been studied. Conclusions, scientific proposals and practical recommendations have been developed to improve the methodological aspects of costing in dairy farming.
“…is deducted from the total cost of raising (keeping) a herd of dairy cows. The sum of the remaining costs is the increase in live weight of milk, pedigree and dairy cows in proportion to the market value of each product or the amount of energy exchange for each type of product (3% fat content per 1 q of milk energy exchange (metabolic energy) -2.3 Mdj, 4 % fat content -3 Mdj, 5% fat content -3.31 Mdj, 1 kg live weight of the offspring (calf) -17 Mdj, 1 kg added weight of cattle -20 Mdj) [15].…”
Section: Discussionmentioning
confidence: 99%
“…To justify the use of this method in practice, depending on the metabolic energy consumption of feed, only the cost of feed for the main and additional product is carried out as follows: 10% for breeding and 90% for milk (provided that the reproduction from 100 cows is 100%) [15]. In dairy farming, other costs less value added are allocated to milk and offspring in proportion to their selling prices [16].…”
Section: Methods Of Transportation (Distribution)mentioning
confidence: 99%
“…Such documents include the Regulation "On the structure of costs of production and sale of goods (works, services) and the order of formation of financial results", approved by the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No 54 [1]. In modern theory, the concept of costs has some aspects that differ from the concept of costs reflected in the accounting of the activities of the business entity [15][16][17]. Because in accounting, expenses are formed on the basis of the methods, principles and officially established requirements of the discipline.…”
This article deals with the calculation of the cost of products in dairy farming. The approaches of economists to the concepts of cost and calculation have been studied. Conclusions, scientific proposals and practical recommendations have been developed to improve the methodological aspects of costing in dairy farming.
“…Before starting a documentary audit, the auditor needs to study the organizational and technological features of the enterprise, specialization, scale and structure of each type of its production activity [8]. Based on the analysis of accounting policies and production features, the auditor finds out the validity of the method of accounting for production costs used in practice and the option of consolidated cost accounting [9].…”
General production costs are reflected in the item “Costs of production and organization of management”. This article also takes into account insurance payments for buildings, structures, machinery, equipment, inventory and other fixed assets directly used in the production of products. Insurance payments are distributed by crops and types of products in proportion to the costs of production. Insurance payments are reflected in the accounting records in the debit of the “Agriculture” account and in the credit of the “Insurance settlements” account. The article “Other expenses” reflects the expenses directly related to the production of products, but none of the above items is included. This article reveals modern methods of intra-company management of the formation of the cost of agricultural products, the composition of the costs of agricultural firms, the procedure for their control, optimization and audit. A structural model is proposed that represents the methodology of internal control and audit at the macro- and micro-levels of the hierarchical management of an agricultural enterprise. The composition of the information necessary for the implementation of the methodology of intra-company control, accounting and analytical procedures used to evaluate cost items and make management decisions are determined. The features of the audit (external, internal) of production costs are revealed - establishing the validity of the formation and correctness of accounting for production costs, identifying unused reserves. The conceptual scheme of the technique of this type of audit is given.
“…However, it should be noted that the implementation of the above measures is possible to a certain (limit) level, which is associated with the limited production potential of agricultural organizations. Therefore, the use of a rational system of managing the costs of production, agricultural output and marketing is of great importance in the current conditions of uncertainty in the development of the agrarian economy associated with production (Alborov, Kontsevaya, Ostaev and Zakharova, 2012), sales and financial risks.…”
The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values by changing each specific cost item.
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