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COST ACCOUNTING AND CALCULATION OF THE COST OF SUNFLOWER
Thamokova Svetlana Mugadovna
Federal State Educational Institution of Higher Professional Education Kabardino-Balkarian State Agricultural University named after VM Kokova
Ph.D. assistant professor of "Accounting"
Federal State Educational Institution of Higher Professional Education Kabardino-Balkarian State Agricultural University named after VM Kokova
Ph.D. assistant professor of "Accounting"
Abstract
The paper conducted a comprehensive study of the system of cost accounting and calculation of the cost of sunflower. The study suggests that agricultural production should be organized to build the appropriate account of production costs in the framework of the administrative account. Production costs emerge as the main objects and management, and cost accounting, they should be classified according to specific crop cultures for management purposes on the basis of their relevance and variability.
Keywords: accounting policy, break-even point, calculation, cost, costs, credit accounts, debit, expenses, fixed costs, margin income, variable costs
Category: 08.00.00 Economics
Article reference:
Cost accounting and calculation of the cost of sunflower // Modern scientific researches and innovations. 2015. № 11 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/11/59125
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