Classification and modeling of integrated accounting and planning of costs for the production of agricultural products

Abstract

Agricultural activity is a complex process where various resources, organizational forms of production, labor and payment are used. In this regard, the issues of the development of cost management for the production of agricultural products and the results of its production are becoming topical. A special place in the development of cost management for the production of agricultural products is occupied by management accounting of these costs, as well as their control and analysis. Therefore, the article has improved the classification of costs in agriculture based on the operation of basic economic laws and the practical need for management accounting and planning. Methods for determining the total production cost of products, gross (marginal) income, operating net income, operating profit are proposed. A model of the integrated organization of accounting and cost planning in the agricultural management system has been developed. A methodology for establishing fair value and transfer pricing for agricultural products, as well as a method for accounting for these products, is proposed.