FEATURES OF FORMATION THE COSTS OF THE ORGANIC CROP PRODUCTS PRODUCTION

Abstract

Improving the efficiency of agricultural production while reducing the anthropogenic load on the environment and natural resources can be achieved through the development of organic production as an alternative model of management. Unlike other methods of agriculture, organic production is based on the use of resource-saving technologies, minimization of mechanical tillage and eliminates the use of synthetic substances. The priority for organic agriculture is the use of materials and technologies that improve the ecological balance in natural systems and contribute to the creation of sustainable and balanced agro-ecological systems. The peculiarity of organic production is that the production, processing, packaging and storage of products are subject to certification by the relevant authorized institutions. The lack of own national standards for organic products necessitates certification with the help of international standards and national standards of other countries. Under such conditions, the products obtained are exported mainly to the countries of jurisdiction of the companies that have authorized the relevant certification bodies. In addition, the development of domestic organic production is complicated by the underdevelopment of the regulatory framework. Organic production allows implementing the concept of balanced development of the agricultural sector on the basis of socio-economic, natural resource balance and aims to provide society with safe and quality food, as well as preserving and improving the environment. The main goal of an organic agricultural enterprise, along with the production of organic products and meeting consumer demand, is to maximize profits. Profit generation is a continuous process that includes a set of actions to ensure the coordination of income and expenses of the enterprise in order to obtain and maximize their positive balance. Costs are the main limiter of profit and at the same time the main factor influencing the supply of organic products. The lack of developed standard documents for accounting for the costs of production of organic crop products necessitates the independent formation of a package of primary documents by business entities. At the same time, the standards of organic production, the requirements of current legislation on the production, circulation and labeling of organic plant products, the technology of its production must be taken into account. When determining the cost items, it is necessary not only to competently form their structure, but also to give comprehensive characteristics of the composition of each item. This is especially true of the specific costs of organic production. The use in practice of accounting for the proposed nomenclature of cost items will allow differentiating the costs provided by the technological conditions of organic production and allowed by law and the costs of which there are certain restrictions. This, in turn, will improve the information support of the control function of organic production management and provide an opportunity to reasonably calculate the cost of organic crop production.