ACCOUNTING FOR COST MANAGEMENT OF AGRICULTURAL ENTERPRISES
Authors:   Vinnytsia National Agrarian University, Ukraine, Podolianchuk Olena 
Published: November 2023

The everyday activities of business entities are associated with incurring various types of expenses. The final result of the activity depends on the amount of expenses. Therefore, every enterprise strives to minimize them, which can be achieved thanks to their effective management. The purpose of the scientific research is to substantiate the content of the category "costs" and to reveal the practice of their accounting in order to make proposals for improving the accounting support for their management by agricultural enterprises. The object of the study is the accounting system of activity costs in agricultural enterprises. The subject of the study is the theoretical-methodical and scientific-practical principles of cost accounting of agricultural enterprises. General scientific and special methods became the theoretical and methodological basis of scientific research: abstract-logical (for theoretical generalizations of research results and formulation of conclusions); tabular (for clarity of presentation of the material), grouping (for summarizing the research results), hypotheses and assumptions (for substantiating one's opinion). The information base of the research was legislative and sub-legal normative legal acts of Ukraine, publications in periodicals, monographs, works of domestic authors, Internet resources. In order to determine the adaptation of the national accounting system to international requirements, the normative and legal provision of cost accounting according to national and international standards was analyzed. According to the results of a thorough study of the legislative framework and scientific opinions, it was determined that costs characterize the cost of the enterprise's production and economic activity and express real production relations in the market environment. In order to expand and detail information about costs for management purposes, approaches to 180Olena Podolianchuktheir classification were analyzed and disclosed. The importance of studying the nature of unforeseen costs that may arise as a result of force majeure or emergency situations was noted. The factors that affect the amount of costs are disclosed. It was determined that cost management is a system of interrelated elements (subject, object, task, tools, methods), which has the corresponding functional aspects (organization, planning, accounting, control, analysis, regulation). The purpose and task of cost accounting of agricultural enterprises is defined. The individuality of the list of expenditure items was noted, which may vary depending on the types of activities carried out and the specifics of the production of certain types of products. The characteristics of the accounts used for cost accounting are revealed. It was found that each enterprise must independently create, adjust and apply such a cost accounting system that would most accurately reflect its needs at a specific moment or period of activity. The lack of regulation of accounting for transaction costs and the interest of scientists in their essence were revealed. It was found out that it is information about transaction costs that will enable the enterprise to successfully compete on the market. Proposals regarding the organization of accounting for transaction costs and the procedure for documenting were studied. In order to ensure the formation of objective information for the analysis of transaction costs and making rational decisions, a scheme for their formation by agricultural enterprises is proposed. It is proposed to use subaccount 973 "Transaction expenses" of account 97 "Other expenses" and detail it in an analytical section in the accounting system.