FEATURES OF FORMING THE COST OF AGRICULTURAL PRODUCTS IN MODERN CONDITIONS OF DEVELOPMENT OF SMALL FORMS OF AGRICULTURAL FORMATIONS

Abstract

Introduction. The growth of state support for crop and livestock areas of agricultural production requires agricultural economic entities to solve problems of improving the efficiency of the accounting process in terms of accounting for production costs and costing. One of the areas of state support is the development of fruit and berry and vegetable industries, where a special place is given to small forms of agribusiness. The issues of cost accounting and calculation methods in this case require additional research in order to clarify and adapt them to the specifics of the activity and the size of the economic entity. Methods. Studying the directions of state support for agriculture as well as the features of the accounting process of agricultural organizations was based on methods: analysis, synthesis, generalization and systematization. Results. In the course of the study, the directions of state support in agriculture were analyzed. The production of fruit, berry and vegetable products is defined as a promising direction of development for small forms of agribusiness, the features of cost accounting and costing of fruit, berry and vegetable products are studied, an algorithm for forming the cost in priority areas for small forms of agro-formations is presented, examples of calculating the cost of vegetable growing products are given. Conclusion. State support for agriculture, the growing role of small businesses in agribusiness, the specifics of their functioning impose special requirements on the quality of accounting support for the activities of economic entities, in particular, on cost accounting and calculation of production costs. The organization of the accounting process in this area determines the accuracy and reliability of the calculation of economic indicators necessary for making managerial decisions to find ways to reduce costs while maintaining a given level of product quality, identifying reserves, and determining promising directions for the development of the economy.