MAIN AREAS OF IMPROVEMENT IN LOSSES ACCOUNTING AND COST CALCULATION IN AGRICULTURAL PRODUCTION

  • Oksana V. Moshchenko Financial University under the Government of the Russian Federation
  • Viktoria A. Matveeva Associate professor, Don State Technical University
  • Violetta V. Rokotyanskaya Russian State Agrarian University
  • Svetlana A. Maryanova Don State Technical University
  • Svetlana V. Romanova Don State Technical University
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Resumo

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

Referências

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Publicado
2020-04-23
Como Citar
V. MOSHCHENKO, O.; A. MATVEEVA, V.; V. ROKOTYANSKAYA, V.; A. MARYANOVA, S.; V. ROMANOVA, S. MAIN AREAS OF IMPROVEMENT IN LOSSES ACCOUNTING AND COST CALCULATION IN AGRICULTURAL PRODUCTION. Gênero & Direito, v. 9, n. 03, 23 abr. 2020.
Seção
Seção Livre