In the first section of the paper, the theoretical foundations of the formation of the costs of basic production and the construction of their accounting in dairy farming are considered. In the course of the study, it was found that dairy farming is one of the most important sectors of Ukrainian agricultural production. The problems and trends in the development of the industry are identified.
It is substantiated that proper information support is the key to effective cost management in dairy farming.
Based on a comprehensive study of the categorical apparatus for cost accounting and a critical analysis of scientific works and domestic regulations, the author reveals ambiguity in the interpretation of concepts and categories related to the accounting of costs of basic production and the lack of definition of the category «basic production».
With a view to ensuring accuracy, systematization, comparability of research and for application in practice, the author’s own definition of the categories “costs” and “main agricultural production” is proposed.
The classification of production costs is generalized. Proceeding from the fact that the accounting system should take into account the specifics of production, we have studied the organizational and technological features of dairy farming.
With a view to ensuring the establishment of individual responsibility of employees and achieving optimal use of resources, increasing production volumes and ensuring high quality of products, it is proposed to divide the production process of the dairy farming industry into separate business processes.
The second chapter of the dissertation study reveals an assessment of the current state of accounting support for managing the costs of basic production in dairy farming.
The correspondence of the objects of cost accounting to the objects and subjects of management in dairy cattle breeding has been established, which ensures the construction of a system of information support for making management decisions at different levels of management.
It is found that financial and management accounting, acting together, create a greater effect than each of them separately. This synergistic effect is called the conjunctive function, which reflects the impact of financial and management accounting on management decision-making at various levels.
The Regulation on the organization of management accounting at an enterprise has been developed, which describes in detail the organizational aspects and methods of management accounting.
The paper proposes a system of remuneration of production personnel based on the achievement of key performance indicators developed for each business process. A reference model for establishing the personal responsibility of employees and a system for evaluating their effectiveness has been developed. It is shown how regular calculation of the net economic effect of each business process can increase production efficiency.
In order to obtain up-to-date information on the cost of production, practical recommendations on the methodology of monthly costing of dairy farming products have been developed. To this end, the methodological methods of distribution of general production costs and determination of the normal capacity of enterprises in the industry are proposed.
The study of the practice of accounting for fixed asset maintenance costs revealed the consequences of incorrect accounting for such costs and overstatement of the cost of production.
Ways to improve cost accounting in dairy farming are presented in the third section. Traditionally, the objects of cost accounting in livestock are groups of animals.
The current methodology and practice of accounting for a group of heifers is controversial. The author determines the expediency of identifying heifers as immature long-term biological assets of livestock, which is justified from the point of view of their economic essence and will contribute to a more accurate reflection of the financial condition of the enterprise.
To improve the efficiency of enterprises, it is proposed to introduce the practice of regular calculation of the net economic effect of each production process. An algorithm for calculating the net economic effect for the production business process “Health Management and Biosafety” has been formed.
A system of internal cost reporting for dairy farming enterprises is proposed.
It is determined that the production accounting system in organic livestock is a complex of transactions for documenting, grouping, summarizing and reporting information, taking into account the peculiarities of organic production and the specifics of the dairy farming industry. Forms of primary documents for accounting for organic production costs in the dairy sector that require special control in accordance with national legislation and EU standards have been developed.
