ACCOUNTING-ANALYTICAL PROVISION OF THE SHEEP-BREEDING BIO-TRANSFORMATION PROCESSES MANAGEMENT

The author of article has proposed the procedure of production accounting of expenses of bio-transformation processes that allow increasing the complex of obtaining the management information in order to provide for methodical coordination of planning and accounting of expenses, of providing the possibility of determination of synergy effect of bio-transformation processes in terms of the cost and of performing the comparative characteristics of the bio-transformation processes effectiveness among the production centers of responsibility. As a result of the performed analysis the objectives that can be resolved by means of the present production accounting of bio-transformation expenses have been systemized.

sheep-breeding company management, biotransformation processes, agricultural production, accountinganalytical provision, agricultural economics, planning, expenses accounting, responsibility centers, management information, international standards of financial accounting