ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ СИСТЕМИ УПРАВЛІННЯ ВИТРАТАМИ ГАЛУЗІ ТВАРИННИЦТВА

Abstract

of the enterprise and production of products, which are evaluated in kind, money and labor measures for the management needs of various groups of interested users. Three main characteristics of expenses are revealed. The importance of the cost management system in the activity of agricultural enterprises is determined. It is noted that the cost management system consists of interrelated elements between which there is a mutual relationship for the exchange of information on costs. The main task of the cost management system in the agricultural enterprise has been formed. The objects of cost accounting in the livestock industry for the purposes of managing an agricultural enterprise are substantiated. The following objects have been disclosed: places of origin of expenses, species and groups of animals, centers of responsibility. Scientific approaches to the classification of expenses were studied and the main three directions were distinguished: for stock assessment and determination of the cost of production; to carry out the process of control and regulation; for making management decisions. Approaches to the generalized classification of costs by the management functions of the livestock industry have been formed. The characteristics of the cost accounting account for the production of animal husbandry products as the main source of