Features of accounting for material costs of crop production in agricultural organizations

Abstract

At present, the issue of accounting for material costs is particularly acute for agricultural organizations that seek to reduce costs and increase the profitability of production. Given the current low prices on the market, selling agricultural products is, of course, not easy. Material costs are the most significant item in the total share of expenses of agricultural organizations, which can be managed only if the specifics of the agro-industrial sector are taken into account. The article discusses the features of accounting for material costs of crop production and provides recommendations for improving the state of their accounting.