Методи обліκу витрат у рослинництві

The article defines the best methods of accounting the expenses and calculating the cost price of plant growing products with due account for organizational and technological specific features of this process. The issue of correlation and classification of the methods of accounting expenses and the methods of calculation is under consideration, particularly, the first one fixes (accumulates, sums up) the data relating to the expenses for a specific accounting item, the other one -- using appropriate data to calculate the products cost price. The methods of accounting expenses have been itemized along with their relation with and dependence on the type of production and its technologies, the principles of organization and level of mechanization and the range and complexity of production. Theoretical and methodological reasons for selecting the methods of accounting expenses in plant growing have been suggested, and namely: 1) order- and share-based methods of accounting the expenses are most common and acceptable to be applied in plant growing. In this respect the precise separation of the accounting and the calculation items are important. 2) normative method should be regarded as the method of management of production expenses and used together with any other method or partly (single elements thereof); 3) new advanced methods of calculating expenses and their practical application in line with the organizational and technological aspects of growing horticulture products gain special attention.