Теоретичні аспекти побудови обліку витрат на виробництво продукції рослинництва
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The process of keeping the cost of production in the agricultural enterprise is investigated. The urgent issues increase crop production and improve its quality highlights in the article. The description of cost accounting and crop production accounting for grouping articles is shown. The accounts of that appointment for accounting of costs and yields of primary production are considered. The analytical account of the cost of production and output of crop production, which is by type of production, expenditure and species or groups of products, is discussed. Registers intended to account for crop production accounts and cost accounting indicating national standards is described. The necessity initial recognition of crop production measured at fair value is determined. The basic purpose and objectives of cost accounting for crop production is described.