SPECIFIC FEATURES OF CALCULATION OF THE COST PRICE OF AGRICULTURAL PRODUCTS USING THE STANDARD METHOD OF THE COST ACCOUNTING

The article has reviewed the prerequisites and conditions of calculation of the cost price of the agricultural products using the standard method of expenses accounting. On the basis of the performed investigation the article has proposed the number of organizational measures for increasing efficiency of expenses accounting and calculation of the cost price of products: introduction of adapted forms of primary documents for accounting of the material, labor and general production expenses in the divisions of the agricultural company; procedure of reflecting deviations at the accounting accounts. In the author’s opinion, the proposed approach to calculation of the products cost price shall provide for obtaining the operative information for preliminary evaluation of the results of operation of the divisions and the entire company.

cost price, expenses, expenditures, calculation, standard method, norms, accounting of deviations, reasons of deviations, analysis, standard cost price, management accounting