FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION

Abstract

From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for the costs oforganic crop productsproduction. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of the specialized formsforprimary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated.The organizational and technological features and specifics of the control during the transition period, in terms of «pure» organic production and in terms of parallel production of organic and inorganic products, which should beconsideredwhen documenting costs, are highlighted.The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be usedduringorganic production and which are allowed to use in maximumadmissiblequantities is developed.The developed proposals will allow to providecontrol over observance of the legislation in the field of organic production, to realize control and information functionsforprimary documentsofaccounting costsinorganic crop production.