Shulhan M. Accounting for production and sales of beekeeping products

Beekeeping in Ukraine plays a significant role in the country's socio-economic development. It is established that the existing classification of beekeeping products does not meet the information needs of interested users due to the impossibility of forming analytical sections necessary for the efficient use of all beekeeping products. It is proposed to distinguish the following classification features by type of beekeeping product in addition to the existing ones. It is substantiated that in order to improve the accuracy and reliability of accounting in beekeeping, it is proposed to detail the item of expenditure "Works and services" by allocating its seasonal components. This approach will allow to more accurately reflect cost fluctuations during the year and ensure effective management of production processes. The discrepancy between the list of beekeeping products subject to accounting under the law and the actual range of products produced and sold is significant. This creates grounds for clarifying and expanding the concept of "beekeeping products" in regulatory documents. The author's own definition of beekeeping products is proposed. In the practical part of the thesis, a detailed analysis of the current state of accounting in beekeeping is carried out with an emphasis on identifying problems and developing proposals for their elimination. In particular, the adaptation of the accounting system to the needs of beekeeping through the implementation of the proposed documents will provide a detailed analysis of financial and economic activities and increase the efficiency of apiary management. As part of the study, the Act of Works (Services) Performed and Products Received at the Apiary and the Register of Acceptance of Beekeeping Products from the Apiary were developed. The article develops a methodology for the formation and reflection of beekeeping products in accounting for diversified enterprises, which provides for the introduction of third-order analytical accounts to account 27 "Agricultural production" of subaccount 272 "Livestock production". To increase the relevance of the accounting data for bee products, the method of adjusting the accounting value at the end of the reporting period using the newly introduced accounts was applied. In the design part of the study, the research revealed that the existing procedure for keeping records at apiaries does not provide sufficient detail and a unified approach to accounting for beekeeping products. It is proposed to supplement the order on accounting policy with the most appropriate scientifically based model of beekeeping products accounting, which is based on a systematic approach and takes into account the specifics of the industry. The supplemented schedule of document flow ensures the accuracy of accounting operations of beekeeping farms and facilitates an in-depth analysis of the financial and economic activities of the enterprise. Gaps in the regulatory legal acts, in particular, NP(S)BU 30 and Methodological Recommendations 1315 and 132, which do not provide sufficient accounting information on beekeeping products, are identified. It has been established that in order to achieve maximum efficiency in beekeeping, it is necessary to conduct a detailed cost analysis taking into account seasonal fluctuations. This helps to identify unjustified costs, optimise production processes and make decisions aimed at increasing profits. An analysis of the "Works and services" cost item in beekeeping reveals the need for careful allocation of costs by type of work. It was found that the analysis of regional statistics on honey and wax production in Ukraine revealed significant discrepancies, which indicates the need to introduce common methodological approaches to ensure the comparability and reliability of statistical information in beekeeping. A detailed study of the reporting form "Report on the main economic indicators of agricultural enterprises" (No. 50-sg) showed that the existing classification of beekeeping products does not meet the current requirements of the industry. It is established that the existing accounting system in beekeeping does not provide an adequate reflection of the principles of sustainable development, which limits the possibilities for a comprehensive assessment of the environmental, economic and social aspects of beekeeping. For the first time a theoretical and practical design of accounting support for managing the processes of production and sale of beekeeping products has been developed. The proposed model of accounting improvement design provides a comprehensive approach to apiary management, integrating various aspects of production and taking into account the specific features of beekeeping.