Basic methodological approaches to the accounting and control of costs in the formation of biological assets of crop and livestock breeding on the agricultural market

Victoriya Margasova, Nataliia Vdovenko, Iryna Marchenko


Introduction. The basic transformational organizational and economic processes, built in the conditions of extraordinary challenges, significantly change the methodical approaches to the formation of biological assets in agriculture. At this stage of transformational transformations, the problem of providing the population of the Earth and individual countries with a sufficient amount of food has been deepening recently. The issue of saturation of the domestic market with products produced by the leading industries of the national economy is of particular importance. And among them, both crop production and animal production are singled out. Therefore, strengthening the domestic producer in the positions of proving domestic consumption, based on physiological norms, influencing the development processes of the crop and livestock industries with the aim of adapting to changes in the macroeconomic parameters of the country, eliminating the destabilizing effect of conjunctural, seasonal and price fluctuations of the agro-food market is possible only under the conditions of search directions for improving tools, principles of accounting and control in industries to provide users with prompt, reliable and complete information on the amount of grown products in a timely manner.

The aim of the work is to substantiate the basic methodical approaches to accounting and cost control in the formation of biological assets of plant and animal husbandry in the agro-food market in conditions of extraordinary challenges.

Methodology. The basic methodical principles for accounting and cost control in the formation of biological assets of plant and animal husbandry in the agro-food market by applying a systematic approach have been improved. On the basis of the model of improvement of biological assets and agricultural products in animal husbandry, proposals were made to improve the Methodological recommendations on the accounting of biological assets No. 1315, approved by the order of the Ministry of Finance of Ukraine. It is proposed to make changes to the fifth line in Appendix 1 of this document by highlighting the main production directions of goat breeding and to make changes to the first column "Objects of accounting for biological assets" by entering as separate accounting units the biological assets of "goats", "breeding goats", " test goats", "repair young: goats, goats". Among the applied proposals for improving the biological assets of crop production, the article proposes to provide analytical cost accounting for the company's divisions and centers of costs and responsibility in the conditions of global transformations and extraordinary challenges at powerful productions.

Results. Approaches to the accounting and control of costs in the formation of biological assets of plant and animal husbandry in the agro-food market, including the domestic market of goat products, have been developed, taking into account the transformation processes in the economy of agricultural enterprises. The article points out that each industry certainly differs in certain features that have an impact on the organization of accounting, analysis and control, in particular, in the part of the formation of biological assets. It was concluded that the basis of the proposed methodical approaches is the control of production biosafety measures, the formation of biological assets and commodity exchange processes in the agro-food market, which will contribute to the methodical provision of product market regulation, the development of a consistent system of instructions for planning, coordination and adoption of regulatory acts, which will become key factors in order to develop forecasts and development programs for food producers.


accounting; control; biological assets; livestock; crop production; market; agriculture; center of responsibility; costs

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Science Works Journal "Ekonomichnyy analiz"

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