Saitarly N. Accounting expenditure and calculation of the cost of animal products

Thesis is dedicated to research theoretical, methodological and applied aspects of cost accounting and calculation of the cost of animal production and development of practical recommendations and suggestions of their improvement. The essence of economic categories of management accounting in agricultural enterprises is specified, improved classification of costs under effective management decisions and investigated the use of various kinds of methods of cost accounting and calculation of cost production in management practices of agricultural units. Formed proposals for the selection of objects of cost accounting in livestock, proposed order items costing division in order to increase analyticity of accounting and distribution method are overhead. Organizational and practical implementation of the principles in the accounting system oriented enterprises livestock responsibility centers "costs" using the branch software is developed.