SPECIFICS OF DETERMINING THE COST OF AGRICULTURAL ORGANIZATIONS

2021 ◽  
pp. 103-108
Author(s):  
Aleksandr Leonidovich Loginov ◽  
Nikolai Vasilevich Maltsev
Keyword(s):  
Agricultural Organizations ◽  
The Cost

Internal audit of accounting for the costs of auxiliary production in agricultural organizations

2021 ◽  
pp. 40-53
Author(s):  
Taigib Kamilovich Musaev
Keyword(s):  
Cost Control ◽  
Internal Audit ◽  
Cost Accounting ◽  
Agricultural Organizations ◽  
The Cost

The article presents the methodology for organizing and conducting an internal audit of cost accounting and calculating the cost of products (works, services) of auxiliary industries. The sequence of conducting internal audit of costs in the subdivisions of the auxiliary sphere is proposed. Working papers were developed within the proposed methodology for internal cost control

Cost management in agribusiness organizations

2021 ◽  
pp. 24-34
Author(s):  
S. A. Tunin ◽  
A.V. Frolov
Keyword(s):  
Management System ◽  
Cost Management ◽  
Industrial Complex ◽  
Accounting System ◽  
Effective Cost ◽  
Modern Economic ◽  
The Subject ◽  
Cost Management System ◽  
Agricultural Organizations ◽  
The Cost

The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.

On the assessment of production costs and profitability of agricultural organizations of the Orel region

2020 ◽  
pp. 67-73
Author(s):  
L. Golovina ◽  
O. Logacheva
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Production Costs ◽  
Annual Number ◽  
Business Activity ◽  
Main Production ◽  
Systematic Development ◽  
Agricultural Organizations ◽  
The Cost ◽  
Average Annual Number

The trends of changes in the structure of production costs and profitability of agricultural organizations of the Orel region are studied. The ratio of income and expenses that develops in the course of business activity is analyzed. The share of the cost of purchased products in the composition of material costs in connection with its growth is highlighted. The emphasis is placed on ensuring the systematic development of agricultural production in the region. The fact of a decrease in the share of wages in the structure of costs for the main production and a reduction in the average annual number of employees is revealed. The study is supplemented by an analysis of vacancies in agriculture in Russia, highlighting the most popular and highly paid professions in the agricultural sector of the country.

The ways of increasing the profitability of lands with various quality used by agricultural organizations

2021 ◽  
pp. 172-179
Author(s):  
Yu.M. Rogatnev ◽  
K.V. Medanova
Keyword(s):  
Arable Land ◽  
Production Potential ◽  
Agricultural Organizations ◽  
The Cost

The article examines land qualities that form natural and production potential making evaluation of this potential, the cost of arable land and the associated profitability possible.

scholarly journals Documentary support of the agricultural producer

2019 ◽  
Vol 11 (5) ◽  
Author(s):  
Maria Stafievskaya ◽  
Nadezhda Kurochkinа
Keyword(s):  
Crop Production ◽  
Information Source ◽  
Agricultural Products ◽  
Production Costs ◽  
Current Standard ◽  
Agricultural Producer ◽  
Agricultural Organizations ◽  
The Republic ◽  
Management Functions ◽  
The Cost

One of the significant management functions today is financial accounting. Today, farmers can independently develop primary accounting documents that would meet the requirements of legislation and internal management. The presence of workflow is an important information source for the management process. Timely information on the costs incurred is generated in the field of primary accounting as an information system for all accounting subsystems (tax, management, financial). Today, the list of primary documents is extensive, presented in unified and specialized forms, however, farmers feel the problem of establishing accurate and efficient exchange of information within the enterprise units. The article provides a critical analysis of the current standard forms of primary accounting documents used by agricultural organizations to account for costs at the present stage. The object of the study was the activity of agricultural enterprises of the Republic of Mari El. The subject of the study is the documentary support of the production and sale of agricultural products, the performance of work in crop production. This study is based on the application of methods of deduction, induction, information analysis. The analysis made it possible to identify the main shortcomings in documenting operations related to the implementation of agricultural work and to develop recommendations for their elimination. The scientific novelty is the author's recommendations on improving the primary accounting for the agricultural producer. The implementation of the proposed recommendations in the practice of accounting for agricultural organizations of the Mari El Republic will allow: • simplify the initial accounting of production costs by reducing the number of primary accounting documents; • reduce the cost of working time to prepare information about the costs for the management of organizations; • increase the reliability and efficiency of the information received on the magnitude of the costs incurred and the cost of agricultural products.

scholarly journals Derivative financial instruments in the activity of enterprises of the agrarian sphere of economy

2021 ◽  
Vol 37 ◽  
pp. 00086
Author(s):  
G.S. Klychova ◽  
G.Y. Ostaev ◽  
A.R. Zakirova ◽  
I.G. Nikitenko ◽  
O.B. Ugurchiev
Keyword(s):  
Financial Stability ◽  
Stock Exchange ◽  
Agricultural Products ◽  
Futures Contracts ◽  
Financial Instruments ◽  
Exchange Market ◽  
Current Economic Situation ◽  
The Subject ◽  
Agricultural Organizations ◽  
The Cost

The article presents the ways of strengthening the financial state, solvency, investment attractiveness and financial stability of agricultural organizations by expanding existing and finding new markets for products, additional sources of funding, wide use of derivative financial instruments and hedging in the practice of management. The subject of the research is the consideration of modern ways of bringing agricultural products from the producer to the end consumer. The purpose of the study is to reflect the possibilities of using derivative financial instruments in settlements of agricultural organizations with counterparties. In the course of the study, the concept of derivative financial instruments, which are widely used in the world stock exchange practice, but at present in Russia have not yet found wide application, is given. The economic efficiency of agricultural organizations is largely determined by the organization of sales of agricultural products, the choice of distribution channels in order to reduce the delivery time of products to consumers, improve its quality and reduce the cost of its implementation. It is concluded that in the current economic situation successful sales of agricultural products can be held through the exchange market through forward (futures) contracts for the immediate transfer of rights and obligations to perform the real delivery of agricultural products in the future on a certain date.

Estimation of Regional Dynamics of the Cost of Potatoes in Agricultural Organizations for Forecasting the Development of Agri-Food Systems

2020 ◽  
pp. 37-42
Author(s):  
E.A. Gataulina ◽  
◽  
E.A. Shishkina ◽  
Keyword(s):  
Regional Differences ◽  
Food Systems ◽  
Annual Reports ◽  
Total Production ◽  
Production Structure ◽  
Regional Dynamics ◽  
Extreme Groups ◽  
Cost Item ◽  
Agricultural Organizations ◽  
The Cost

To forecast the cost of potatoes in agricultural organizations as part of a system of models for forecasting agri-food systems developed at All-Russian Institute for Agrarian Issues and Informatics named after A.A. Nikonov regional differences in the actual and converted to the base year prices of the cost of potatoes, as well as the cost structure for the production of this crop were estimated. For this, a database was formed on the basis of consolidated annual reports of agricultural organizations for a period that ensured uniformity of costs in the production structure (2010 – 2016). Deflators were defined for conversion to base prices of 2016, for each cost item. Intervals of changes in the cost price and the share of cost items, characteristic both for the majority of producing regions and for regions belonging to extreme groups were identified using grouping methods. In the generated database for each region, it is determined that it belongs to a certain cost group, and a group for each of the cost items, which makes it possible to perform an additional more detailed analysis of the dynamics of each region and groups. It was revealed that the average Russian cost of potatoes fluctuated in a narrow range, even taking into account inflation and was characterized by a stable structure. Deviations were recorded only in the abnormally dry 2010 (at cost) and in the year following the abnormal – in structure. The regions responded to the consequences of the abnormal drought by increasing the cost of seeds and fertilizers, i.e. most essential for the continuation of the activities, while reducing all others, and in particular wages in the year following the unfavorable. It is determined that if there is a large regional variation in the share of cost items, a homogeneous aggregate is formed by regions, which make up 97% of the total production.

Trends and prospects for accounting automation in agriculture

2020 ◽  
Vol 23 (3) ◽  
pp. 276-285
Author(s):  
P.B. Akmarov ◽  
O.P. Knyazeva
Keyword(s):  
Information Technologies ◽  
Agricultural Sector ◽  
Digital Economy ◽  
Theory And Practice ◽  
Agricultural Industry ◽  
Automation Systems ◽  
Development Plans ◽  
Agricultural Organizations ◽  
The Cost ◽  
The Impact

Subject. This article analyzes the reasons of lagging of accounting automation in agriculture behind other sectors of the economy, as well as the trends in its development in the context of Russia's digital economy formation. Objectives. The article aims to highlight the importance of accounting automation in the development of production, the current trends in information technologies application in the agricultural industry, and the prospects for their development in the management of enterprises and accounting organization. Methods. For the study, we used statistical inquiry, classification, generalization and grouping. Results. The article talks about the cost-effectiveness of the introduction of modern accounting automation systems. It offers a promising version of agricultural accounting automation technologies based on the application of cloud computing and remote databases. The article also describes the specifics of the application of accounting automation programs in agricultural organizations. The case of the agricultural industry of Udmurtia shows the impact of accounting automation on the efficiency of production. Conclusions and Relevance. Automation of accounting in agriculture is an integral part of the development system of the Russian digital economy. This material will be useful to the management and accounting services of agricultural organizations in working out development plans and improving management, academic and pedagogical workers to assess the current state of automation of accounting and solving future problems of informatization of management in the agricultural sector. The results of the study can be applied in the theory and practice of accounting automation.

In the development of management accounting of livestock products dairy activities in agricultural organizations

2021 ◽  
pp. 32-45
Author(s):  
Abdulkadir Myrzagaliyevich Yusufov ◽  
Musaeva Mustafaeva Aminat ◽  
Zamira Abdulgazieva Orujov
Keyword(s):  
Live Weight ◽  
Dairy Herd ◽  
Economic Feasibility ◽  
Book Value ◽  
Economic Entity ◽  
Agricultural Organizations ◽  
The Republic ◽  
Livestock Products ◽  
The Cost ◽  
Reporting Data

The article presents arguments on the economic feasibility of taking into account the increase in the live weight of productive livestock of the main dairy herd. The problem of its definition, accounting support and registration, as well as the regulation on this basis of the book value of animals of the main herd, remains unsolved for the agricultural economy until now. It has a large inexhaustible reserve at the current stage of economic development, on the basis of which it is possible to find fair opportunities for establishing objective rates of economic growth. Studies have shown that agricultural organizations in the dairy sector do not yet take into account all products received from productive livestock of the main dairy herd. In this direction of development, the state of increase in the live weight of the main herd of cattle is not recorded in the accounting. In order to justify this, calculations based on the reporting data of agricultural organizations of the Republic of Dagestan for 2008-2018 are presented. The expediency of taking into account and evaluating the resulting increase in live weight is proved in order not only to correctly calculate the cost of production, objectively distributing the costs between the main and associated types of products from the dairy herd of productive cattle (milk and offspring), but also for the growth of the value of the equity of the economic entity

Methods of labor rationing in the low-capacity milk processing shop in agricultural organizations

2020 ◽  
pp. 58-66
Author(s):  
T. Svechnikova
Keyword(s):  
Production Equipment ◽  
Working Time ◽  
Milk Processing ◽  
Machine Performance ◽  
Machine Productivity ◽  
Working Shift ◽  
Agricultural Organizations ◽  
Working Day ◽  
Performance Rate ◽  
The Cost

The article deals with the methodology of labor rationing at stationary jobs and the establishment of rational norms of machine productivity, production standards in the low-capacity milk processing shop in agricultural organizations. A comparative analysis of the cost of working time based on the data of a complex photo of the working day and the projected balance of the working time of the shift is presented. The proposed method of setting the machine performance rate on stationary cyclic equipment in a low-power milk processing shop will allow you to design a rational balance of shift working time for any production parameters and for any set working shift duration. The establishment of rational labor standards will eliminate downtime for various reasons, ensure the most efficient use of production equipment, reduce defects in work and will contribute to improving productivity and labor efficiency.

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