MAIN AREAS OF IMPROVEMENT IN LOSSES ACCOUNTING AND COST CALCULATION IN AGRICULTURAL PRODUCTION
The article argues for the application of product cost calculation by the "direct-costing" model as an improvement in the management accounting system in agricultural enterprises. The authors categorized the costs of agricultural production based on its relation to the production output into variable, semi-variable and fixed costs. The methodology of transfer pricing has also been developed, as a tool for assessing the effectiveness and determining the final result (profit and loss) of each responsibility center. A gradual construction of cost accounting, output and financial results has been suggested. Therefore, in order to implement the accounting system proposed in the article and to increase its controlling functions, the authors developed an analytical accounting register or a production report form, where financial results should be identified at the production stage and at the level of the organizational units. The article is not only scientific, but also practice-oriented, thus the outcomes will be useful not only for students, graduate students and teachers of economic subjects, but also for practicing accountants and managers
2. Eseneeva A.A. Kostyukova E.I. Features of the cost accounting system "Direct-costing" in agriculture. In the collection: Fundamental and applied scientific research: current issues, achievements and innovations, a collection of articles by the winners of the II International Scientific and Practical Conference. 2016. P. 307-311.
3. Moschenko O.V. Organization of sales management and financial results accounting at the enterprises of AIC of the Republic of North Ossetia-Alania. Management Accounting. 2007. № 3. P.25.
4. Novoselova S.A. Usanov A.Yu. Formation of a system of internal management documentation and records in agricultural organizations. All for the accountant. №9. 2010. P.31-38.
5. Ovsychuk V.Ya. Methods of agricultural production costs accounting using the Direct-Costing system. University Monitor (State University of Management). 2006. № 1 (9) .P.87-96.
6. Polyakova Т.М. Production accounting system "Direct-Costing" in the conditions of self-funding system in agriculture. Nikonov scientific conference. 2008. № 13. P.468-469.
7. Tsyrenova I.B. Dashiev B.T. The theoretical essence of the "Direct-Costing" system. Economics and management: analysis of trends and development prospects. 2013. № 4-2. P.66-70.
8. Khosiev B.N. Moschenko O.V. Organization of management accounting of incomes and expenses in agricultural organizations by responsibility centers. Accounting in agriculture. 2009. № 2. P.29-34.
9. Borodin A.I. Shash N.N. Tatuev A.A. Galazova S.S. Rokotyanskaya V.V. Model of control of financial results of the enterprice. Mediterranean Journal of Social Sciences. 2015. Vol. 6, No. 4 S 2. July 2015. P. 578-583.
10. Borodin A.I. Tatuev A.A. Shash N.N. Lyapuntsova E.V. Rokotyanskaya V.V. Economic-mathematical model of building a company's potential. Asian Social Science. 2015. Vol. 11, No. 14 June 2015. P. 198-205.