Rational improvement of managerial accounting the costs for grain production

Abstract

Accounting, financial and managerial accounting in the field of agriculture is influenced by specific factors: the seasonality of agricultural production, dependence on climatic conditions, the cyclical growth of livestock and crop products. Against the background of the process of convergence with international standards, the correct formulation of accounting, financial and managerial accounting in the aspect of calculating the cost of grain products has a direct impact on the profitability of the economic entity and the industry as a whole. The study provides a brief description of the activities of LLC “NIVA” of the Cheremisinovsky district of the Kursk region, an assessment of its main production indicators is given. In addition, the current procedure for financial accounting of grain production costs at the enterprise by types of crops is considered: winter and spring wheat, barley; in the context of the products received – main, secondary, associated, the costs of which are formed over a long period of time. Due to the fact that the final coverage of the expenses incurred at the expense of revenue is directly dependent on the biological maturation dates of crops, there is a need to use certain methods of grain accounting. The disclosed traditional method of excluding the costs of by-products in LLC “NIVA” allowed us to identify certain significant disadvantages: violation of the conditions for the formation of the cost of production, when the cost of only the main product is calculated, and the by-products are deducted from the costs according to a firm estimate. In addition, there are questions about the correctness of the distribution of products into main and secondary according to laboratory tests. Based on the conducted research, the application of the Direct-costing cost accounting method is proposed. Its effectiveness is evaluated on the example of the economic calculation of the cost of winter wheat and the procedure for its accounting is disclosed.