Kostyakova A. Account of costs for plant growing production

Object of study: accounting costs for the production plant in the agricultural enterprises of Zaporizhzhya region. Aim: investigation and study of theoretical principles and current practices of cost accounting and development on this basis, methodological approaches to the improvement of the cost of manufacturing production. Methods: theoretical generalization and comparison, a systematic approach, analysis and synthesis, cause and effect, abstract logic, induction and deduction, economic and statistical research, grouping, contrast, detail, questioning, grouping graphics. Theoretical and practical results: the results of the thesis focused on the improvement of the cost of manufacturing production. Scientific novelty: firstly proved the accounting charges for the responsibility crop production based on internal self in relation to production factors, the methodical approach to the recognition and reflection losses in crop production accounting; Classification of costs and loss of crop production, and accounting methods allocation of overhead costs; further elaborated theoretical principles concerning the essence of the concept of "management accounting costs, specification of the objects of cost accounting in crop production and business operations group on technological growth phases of production, systematic approaches to calculation of the break-even taking into account the behavior of costs in the account.