Agrarian Economy 2016 T. 9 № 1-2:111-115
Expenses of the agricultural enterprises in the ensuring a reliable accounting process
Demedyuk L., Ph.D. in Economics
Lviv National Agrarian University
Shmatkovska Т., Ph.D. in Economics, Assistant Professor
Lesya Ukrainka Eastern European National University
ANNOTATION
The article contains the definition of the essence of costs of agricultural enterprises, a review of the existing classification criteria of expenditures in the aspect of determining their impact on the objectivity of accounting and analytical process of each individual entity. Determined that the production costs of agricultural enterprises consist of costs of labour and materials, there are costs of tools and objects of labour. The article stated, that the cost of labour is manifested in the form of specific labour in the various branches of agriculture, and the objects of labour is the costs of seed, feed and other production supplies. The article proved with the influence of classification of expenses of agricultural enterprises on the formation of a successful accounting process. In the article systematized the most significant factors affecting the organiza-tion of accounting and analytical process of costs of agricultural enterprises. It is established that depending on the action of the complex system of factors and specific conditions of produc-tion accounting company can keep track of costs overall specific production units without going into detail on individual objects. The paper identifies the need for accounting cost classification criteria are appropriate for use, depending on the area of functioning of each individual agricultural enterprises. The article stated that given the characteris-tics of agricultural production with the aim of rational organization of accounting and cost management in the implementation of the calculation of production costs for various management purposes, an important role is played by the correct classification of costs.
KEY WORDS
expenses, classification of expenses, prime cost, the elements of cost, accounting and analytical ensuring of expenses, factors of cost accounting
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