Main areas of improvement in losses accounting and cost calculation in agricultural production
| Autor | Oksana V. Moshchenko - Viktoria A. Matveeva - Violetta V. Rokotyanskaya - Svetlana A. Maryanova - Svetlana V. Romanova |
| Cargo | Candidate of Economic Sciences, Associate professor - Candidate of Economic Sciences, Associate professor - Candidate of Economic Sciences, Associate professor - Candidate of Economic Sciences, Associate professor - Candidate of Economic Sciences |
| Páginas | 714-725 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 03 - Ano 2020 Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
714
MAIN AREAS OF IMPROVEMENT IN LOSSES ACCOUNTING
AND COST CALCULATION IN AGRICULTURAL PRODUCTION
Oksana V. Moshchenko1
Viktoria A. Matveeva2
Violetta V. Rokotyanskaya3
Svetlana A. Maryanova4
Svetlana V. Romanova5
Abstract: The article argues for the
application of product cost calculation
by the "direct-costing" model as an
improvement in the management
accounting system in agricultural
enterprises. The authors categorized the
costs of agricultural production based on
its relation to the production output into
variable, semi-variable and fixed costs.
The methodology of transfer pricing has
also been developed, as a tool for
assessing the effectiveness and
determining the final result (profit and
loss) of each responsibility center. A
gradual construction of cost accounting,
1Candidate of Economic Sciences, Associate professor, Financial University under the
Government of the Russian Federation, Leningradsky prospect, 49, 125993, Moscow, Russia; E-
mail: skorpion27101980@mail.ru
2Candidate of Economic Sciences, Associate professor, Don State Technical University, Gagarin
lane 1, 344010, Rostov-on-Don, Russia; E-mail:pav778@rambler.ru
3Candidate of Economic Sciences, Associate professor, Russian State Agrarian University named
after K.A. Timiryazev, Timiryazevskaya street, 49, 127550, Moskow, Russia; E -mail:
rokotyanskay_v_v@mail.ru
4Candidate of Economic Sciences, Associate professor, Don State Technical University, Gagarin
lane 1, 344010, Rostov-on-Don, Russia; E-mail: msa0209@mail.ru
5Candidate of Economic Sciences, Associate professor, Don State Technical University, Gagarin
lane 1, 344010, Rostov-on-Don, Russia; E-mail: rromanova-sv@yandex.ru
output and financial results has been
suggested. Therefore, in order to
implement the accounting system
proposed in the article and to increase its
controlling functions, the authors
developed an analytical accounting
register or a production report form,
where financial results should be
identified at the production stage and at
the level of the organizational units. The
article is not only scientific, but also
practice-oriented, thus the outcomes will
be useful not only for students, graduate
students and teachers of economic
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