THEORETICAL FOUNDATIONS OF AGRICULTURAL COSTS AND ANALYSIS OF COSTS BASED ON FOREIGN EXPERIENCE IN THE INVESTMENT CLIMATE

Аннотация

This article presents theoretical issues of the analysis of costs and costs of agricultural products based on foreign experience in the context of the formation of an investment climate. The analysis of accounting systems “Standard-cost” and “Direct-costing” is presented. The effectiveness of the practical study and practical application of these foreign accounting systems is presented. Based on this, positive results can be achieved in the development of the investment climate in the agricultural sector.