Учет затрат в скотоводстве и усовершенствование калькуляции себестоимости продукции

Аннотация

Subjects of research: different types of entities specialized on cattle and dairy production. Aim of research: elaboration scientific offers and practical suggestions directed at efficiency of cost accounting and cost price of cattle and dairy farms. Methods of research: the comparative analysis, economic-mathematical methods, statistical supervision, grouping, comparison. The results obtained and their novelty: additional principles of cost accounting in cattle breeding arc developed and tasks of cost accounting in cattle breeding are determined’ the purposes and problems of accounting of production costs in cattle breeding and grouping of expenses for productions are specified’ offers on application of the methods «the standard costing» and «direct costing» in cattle breeding are developed’ ways of formation of the information for acceptance of management decisions in the agricultural enterprises are specified’ offers on improvement of the account of production costs and the analysis of the cost price of production in cattle breeding arc developed; internal reports for an operational management arc recommended in cattle breeding. Practical value: the recommendations and suggestions which arc issued at the end of the research can be used in improving of accounting of cattle and dairy production. Degree of embed and economic effectivity: scientific offers and practical suggestions of dissertation were adopted by farms’ association of Samarkand region. The results from research may be used in higher educational institutions for improvement and training such subjects as «Accounting in farms», «Accounting, economical analysis and audit», «Financial and management accounting». Field of application: business entities specialized on cattle and dairy production, higher educational institutions.