Hryshchuk H. Cost accounting and cost control of crop production

The dissertation research is devoted to the development of theoretical, methodological and practical foundations of cost accounting and cost control of crop production at small agricultural enterprises in the Volyn region. It has been proposed to implement the effective system of land management in the crop production at small enterprises. The dissertation clarifies the essence of small enterprises in accordance with the requirements of international practice and proposes to amend the National Accounting Standard 25 “Simplified Financial Reporting”. It has been analyzed, taking into account foreign experience, and proposed the principles of establishing criteria for classifying small enterprises. The research has found that biological assets of crop production are one of the most important categories in the economic activities of small enterprises, as they have specific properties and are formed through biotransformations in order to obtain economic benefits in the form of crop production. A critical analysis of the current legislature on cost accounting and production cost formation has been carried out. It has been analyzed the elements of the cost accounting system for the crop production: accounting policy, the composition of primary documents, accounting registers, system of accounts and reporting forms in order to improve them. It has been established that a rational accounting policy for cost accounting provides the enterprise with prompt and timely information on their condition and dynamics, as well as ways to reduce them. It has been proposed the components of the Working Instruction of Accounting Policy on the crop production costs. The expediency of developing the Chart of Accounts with the allocation of 2nd and 3rd order sub-accounts has been substantiated. The composition of primary documents on inventory accounting and payroll has been researched; their content has been optimized in accordance with the needs of small enterprises. Direct material costs and labor remuneration have been detailed.