PECULIARITIES OF ACCOUNTING POLICY FORMATION IN CROP PRODUCTION UNDER OPERATING CONDITIONS INFLUENCE

Author(s): Gravshina I.N.

Rubric: Management

DOI: 10.21777/2587-554X-2021-4-99-105

Release: 2021-4 (39)

Pages: 99-105

Keywords: cost accounting organization, accounting policies, cost accounting methods, crop production, accounts, influencing factors, accounting policy generation algorithm

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.

Bibliography: Gravshina I.N. PECULIARITIES OF ACCOUNTING POLICY FORMATION IN CROP PRODUCTION UNDER OPERATING CONDITIONS INFLUENCE // Economics and Management. – 2021. – № 4 (39). – С. 99-105. doi: 10.21777/2587-554X-2021-4-99-105