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  • 标题:Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units
  • 其他标题:Облікова політика в частині обліку витрат виробничих підрозділів сільськогосподарських підприємств
  • 本地全文:下载
  • 作者:Iryna Babich ; Alona Datsiuk
  • 期刊名称:Облік і фінанси
  • 印刷版ISSN:2307-9878
  • 电子版ISSN:2518-1181
  • 出版年度:2020
  • 期号:4(90)
  • 页码:5-9
  • DOI:10.33146/2307-9878-2020-4(90)-5-9
  • 出版社:Institute of Accounting and Finance
  • 摘要:The existence of the possibility of choosing various options for the accounting methodology of certain objects from legally regulated alternatives allows to create an optimal accounting system adapted to the enterprise information needs. The purpose of the article is to disclose certain provisions of the accounting policies of an agricultural enterprise concerning the objective presentation in the accounting system of information on the costs of production units. The basic principles of choosing elements of the accounting policies of an agricultural enterprise were revealed. The study results show that it is advisable to include in the order on accounting policies also information related to ensuring control of production costs, the formation of the cost of finished products. Thus, when choosing elements of accounting policies, one should focus not only on the information needs of the accountant, but on the requests of all management personnel. This approach ensures the strengthening of accounting and analytical functions in enterprise management, allows to quickly responding to changes in the production process. It was revealed that accounting policies of an agricultural enterprise affects on: the size of the cost of crop and livestock products, profit, income tax, indicators of the financial condition of the enterprise. Therefore, the optimal model of the accounting policies of the enterprise creates the prerequisites for maximum efficiency of economic activity, forms accounting information for internal and external users. Taking into account the features of the formation of production costs disclosed in the article will contribute to the expansion of accounting and analytical support for managing the results of agricultural production.
  • 关键词:облікова політика; сільськогосподарське підприємство; витрати виробничих підрозділів; облік витрат; наказ про облікову політику підприємства.
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