Zolotar'ova N. Accounting and analysis of biological assets' forming in poultry incubatory-farming enterprises

Dissertation is devoted to accounting of forming of biological assets's costs on in poultry incubatory-farming enterprises and analysis of prime cost by incubation production.Classification of incubatory enterprises and grounded influence is offered on organization of accounting -analytical work on an enterprise.An improved production audit concerning registering incubation services facts and formation of analytical audit by the calculation entries means proposed by the candidate for a degree.Taking into consideration the special part of the prime cost in the production management system of an enterprise the following segments were revised: defined re-calculation ratio into conventional one for different poultry types; analyzed the question of the prime cost calculation periodicity; proved the advantages of timed calculations over the ones that are made at the end of the year.A specialized method of prime cost analysis for the incubation production was developed. The major influence factors for the production prime cost of incubation were distinguished in this work, as well as the means of lowering it.