Boyarova O. Accounting of manufacture of agricultural production

The object - process of the account of manufacture of agricultural production. The methods of research: the analysis and synthesis, an induction and deductions, supervision, анкетирование, monographic, selective. The purpose of research - a theoretical substantiation and scientific - applied development of perspective directions of improvement of the account of expenses of agrarian manufacture in conditions of the market. The novelty consists: in specification of structure of expenses and their grouping behind calculation clauses(articles); a substantiation of features of a choice of methods of the account of expenses and calculation of the cost price of production; definition of requirements to the initial account of expenses of manufacture; specification of a technique of the account of distribution of superimposed expenses, to definition of expediency calculation the full and incomplete cost price of agricultural production; to development of practical recommendations concerning creation of computer system of book keeping of expenses at the enterprises. Results of researches - are used in educational process, practical and research work. Field - an agriculture