Pogosova A. Information provision for expenses management of the cattle breeding production

In a dissertation work theoretical and applied problems and possibilities of improvement of information provision of cost management of the production of cattle-breeding production. As a result of a research theoretical basics of formation of information about expenses in the process of management are proved and supplemented; essence and functions of management accounts are specified, aspects of its formation at agricultural enterprises are defined. Classification grades of expenses are viewed and criterion of division of costs for separate articles is proved, and most important and needed special control are highlighted, especially those from murrain; for the base of distribution of production expenses of livestock breeding to use variable expenses for the remuneration of labor and food are viewed. Analytical accounting is improved from the point of adjustment of livestock accounting, expenses and output of livestock products is improved. The use of costs accounting and livestock identical analyticalaccounts is proposed. A nomenclature of items of expenses for a livestock production is specified. An advisability of introduction of the budgeting system is proved and a model of budget costs for the livestock production of milk production is developed; an improvement of a form of internal accounting management.