ACCOUTING OF LOSSED OF THE REJECTS IN AGRICULTURAL PRODUCTION

The modern business model necessitates development of an information system for managing production costs corresponding to the new conditions, the implementation of measures to further develop and improve the analytical accounting of production costs and calculating the cost of price. Violation of the technology and organization of production and incomplete implementation of measures aimed at ensuring the production of products that meet standards and technical conditions entails an increase in rejects and the associated overhead of material, labor and financial resources. The indicator of rejects and losses from it becomes one of the main indicators of the enterprise. A decrease in the level of losses indicates a more efficient use of production resources. In this regard, there is a need for a rational organization of accounting for rejects and losses from it in the product quality management system. The article is devoted to the consideration of the organization of accounting related to the occurrence of rejects in production of the agricultural products, the performance of agricultural work. The cost of production, with the exception of agricultural production, provides for losses from rejects. The causes of rejects are different: the use of technology that does not provide an economical use of resources, a weak organizational and technical base of production, poor control over product quality, etc. The production process in agriculture is associated with agricultural plants and animals. Accordingly, in agricultural enterprises, losses from rejects should be considered as the cost of dead animals, the cost of agricultural work performed in violation of established agrotechnical conditions, the cost of dead crops due to the fault of the company’s employees connected with violations of agricultural technology, the shortage of products due to the inappropriate works. The proposed procedure for recording losses from rejects in agriculture will contribute to the effective management of costs, in‑depth analysis of intraeconomic reserves to reduce costs and improve production efficiency.

production, accounting, costs, cost of price, rejects in production, losses from rejects, death of animals, shortage, reserves, efficiency, agricultural enterprise.

Vanyukova R. A. Accouting of lossed of the rejects in agricultural production. Business. Education. Law, 2019, no. 4, pp. 259–263. DOI: 10.25683/VOLBI.2019.49.422.