FEATURES OF AGRICULTURAL PRODUCTION AND THEIR INFLUENCE ON THE ORGANIZATION OF COST ACCOUNTING IN CROP

Abstract

The article discusses the features of the organization of cost accounting in crop production, which are determined by the conditions of agricultural production. The tasks of accounting are defined, on the solution of which the effectiveness of the organization of accounting and control over the costs of crop production at the enterprise largely depends. The features of agricultural production and their impact on the organization of cost accounting in crop production are considered. The production process in agriculture, the functions of accounting in crop production are considered, what costs arise in the process of production of crop production, during technological work are summarized. The interrelation between the economic processes of reproduction in crop production and natural and biological processes is generalized. The creation of a system for accounting production costs and calculating the cost of finished products, focused on modern economic needs, is a necessary element of the strategy of each organization.