Organization of cost accounting in animal husbandry (on the example of an agricultural enterprise)

Abstract

The article highlights the specific features of the livestock industry that affect the organization of cost accounting. The scheme of the methodology of cost accounting in the livestock industry is presented. Recommendations for improvement of cost accounting in animal husbandry on the example of a specific agricultural organization of the Omsk region are given: in the context of the main account for cost accounting in animal husbandry, the second strand sub-accounts for groups of animals are proposed; the analysis on accounting and cost formation in the context of responsibility centers is highlighted; the form of management reporting on teams is developed, which allows to determine the most effective branches of animal husbandry within the agricultural enterprise.