IMPROVEMENT OF COST ACCOUNTING IN CROP PRODUCTION

Today, in agricultural enterprises, an important role belongs to the timely and reliable accounting of the costs and yield of crop production, as a specific industry, characterized primarily by seasonality of production, which determines the gap between the period of investment and production. The provision of the population with the necessary products and animal feed depends on this industry. Accounting data is a source for making management decisions. Accounting for the formation of the cost of crop production is time‑consuming. Cost is considered as an indicator of production efficiency, from the reliable calculation of which the performance indicators and the further capabilities of the enterprise depend. Stability in competition depends on the level of cost and profit. The Republic of Mari El is agricultural. A significant proportion of crops grown by agricultural producers of the Mari El Republic is used for fodder purposes. Responsibility and economic interest in the process of cost formation for feed production is an economic lever in the activities of the agricultural producer. Errors or inaccuracies in calculating the cost of fodder crops can be fraught with negative management decisions. In Mari El in recent years there has been a decline in production volumes. The decline in feed production led to a significant decrease in the productivity of farm animals. An important aspect today is the timely provision of seasonal work with financial resources, the receipt and proper spending of subsidies. Today, the agricultural industry needs government support more than ever, since their subsidization leads to an increase in gross agricultural output and a reduction in some of the costs. Without state support, it is difficult for agricultural organizations to achieve serious and stable results. A study of cost accounting operations at agricultural enterprises of the Mari El Republic showed the presence of problems in terms of reflecting subsidies from the state budget. The application of some techniques artificially inflates the cost as an indicator on the basis of which management decisions are made. All these issues require appropriate solutions and were the subject of research.

costs, crop production, subsidies, cost price, agricultural producer, calculation, calculation, correspondence of accounts, production, risk, feed production.

Stafievskaya M. V. Improvement of cost accounting in crop production. Business. Education. Law, 2019, no. 4, pp. 189–196. DOI: 10.25683/VOLBI.2019.49.445.