No abstract

The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method. Peculiarities of cost calculation in organizations of inter-organizational cooperation are disclosed, accounting practices of the system of calculation based on ABC method are described. The advantages of implementing and using inter-organization accounting and a cost calculation system based on the ABC method have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations

The article, based on theoretical analysis, defines inter-organizational cooperation, inter-organizational management accounting. The algorithm of setting the system of inter-organizational management accounting of agricultural organizations has been developed, advantages of implementation of this type of accounting have been identified, possible difficulties of implementation of such a system have been determined. The concept of the business process is presented, its classification is given. On the example of livestock production, the structure and content of management accounting accounts for use in inter-organizational cooperation are disclosed.

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities have been identified. A system for managing the costs of inter-organizational cooperation in agro-industrial complex organizations has been developed and described. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.