Accounting of Costs and Yields of Organic Agricultural Products of Plant Crops

Ishchenko, Yana

doi:10.35774/ibo2019.03.026

Cited by 7 publications

(1 citation statement)

References 2 publications

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“…Другий блок актуальних питань в сфері органічної діяльності пов'язаний з технологічними аспектами органічного землеробства, застосуванням в них цифрових інформаційних систем, управлінням якістю органічного виробництва.Третій напрям пов'язаний з вирішенням проблем інформаційного забезпеченням управління розвитком органічного виробництва, зокрема формуванням системи його обліку, аналізу, контролю, аудиту. На жаль, кількість цих досліджень є незначною та стосується лише окремих питань формування управлінської інформації про господарську діяльність в сфері органічного виробництва, зокрема: теоретичних аспектів обліку[11], побудові первинного обліку[12], розробці облікової політики[8], обліку витрат на формування собівартості продукції[6], облікового забезпечення формування якості продукції[3]; аналітичного забезпечення системи управління[2].Вагомий вклад у розвиток інформаційного забезпечення органічного виробництва здійснив колектив науковців кафедри бухгалтерського обліку, оподаткування та аудиту Поліського національного університету, який в своїх дослідженнях, починаючи з 2013 року, піднімав питання бухгалтерського обліку органічного виробництва [9; 17]. Метою статті є аналітична оцінка стану та розвитку органічного виробництва в Україні і та інформаційне забезпечення його управління.…”

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Органічне Виробництво В Україні: Обліково-Аналітичний Аспект

Мороз¹

2023

Efektyvna ekonomika

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Органічне Виробництво В Україні: Обліково-Аналітичний Аспект

Мороз¹

2023

Efektyvna ekonomika

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Documentation of the Production Processes of Organic Crop Production

Ishchenko

2022

TSEJ

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The subject of the study is the accounting system and in particular the system of documenting the costs of production of organic crop products. Economic and statistical research methods were used to analyze the state of organic production. General trends in the development of the system of accounting for production processes in organic crop production were studied using the methods of induction and deduction. The methods of theoretical generalization and comparison were used in the study to reveal the features, nature and content of organic production and its elements as objects of accounting. The method of observation was used to study the state of primary accounting of production processes in the field of organic crop production. The publication is devoted to the study of the state of primary accounting of the costs of organic crop production and the development of scientifically sound recommendations for agricultural enterprises to improve it. Organic agricultural production in Ukraine is one of the priority areas of development of the agricultural sector of the economy, based on the adopted National Economic Strategy for the period up to 2030. Initial observation is the only basis for the formation of information flows of management, financial, statistical and tax reporting, which is provided by continuous and continuous documentation of business transactions. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of specialized forms of primary accounting of expenses of seeds, planting material, means of protection of plants, fertilizers as those which need special control in the course of production of organic products is substantiated. The organizational and technological features and specifics of control during the transition period, in terms of "pure" organic production and in terms of parallel production of organic and inorganic products, which should be taken into account when documenting costs. The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be used in the course of organic production and which are allowed to use in maximum admissible quantities is developed. The developed proposals will allow providing control over observance of the legislation in the field of organic production, to realize control and information functions of primary documents on the account of expenses of organic plant growing. Promising areas of further research on this issue are the development of a package of primary documents for other sectors of organic production and the formation of guidelines for documenting all its business processes, which will form the basis of information management system of organic production at all levels. and forming a strategy for its development.

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Specificity of Organic Production in Ukraine and Its Influence on the Formation of Related Costs

Markevich

2022

GBDEJ

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The rapid development of organic production contributes to the improvement of the existing accounting system, which should reflect all the necessary information for management decisions. The purpose of the scientific publication is to study the organizational and technological features of organic production and their impact on the formation of related costs to identify problematic accounting aspects in the context of European integration. The research of opinions of modern scientists on actual questions of the account of manufacture of organic products is analyzed. The current state of development of the European consumer market of organic production is considered, it is noted that the active development of organic production in Ukraine contributes to its long-term success in the organic market of Europe. It is established that organic agricultural production in Ukraine is one of the main directions of development of the agricultural sector of the economy, the article identifies priority areas for achieving strategic goals of the state. The objects of accounting for the costs of organic production enterprises are revealed, their main characteristics are indicated. It is established that the system of accounting for the costs of organic enterprises should be uniform, so it must take into account the standards of organic production, production technology, the requirements of current legislation on production, circulation and labeling of organic products. The study analyzes that in recent decades, completely new methods of cost accounting and costing systems for organic products, which can be divided into three groups. The components of accounting and analytical support for information support and management of costs for the production of organic products are detailed. The specific features that affect the organization of accounting support for organic production are outlined, the main aspects are indicated. The article describes the structured methods of the concept of cost management through appropriate budget planning and regulatory cost accounting, the methods presented include basic principles. The need to reflect in the indicators of financial statements accounting data on the costs of organic production has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, an accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products. It is established that the correct organization of accounting for production costs, in an organic enterprise, should ensure the efficiency and reliability of the entire management system, in particular to enable prompt receipt of true and complete accounting information about costs. The objects of accounting for the costs of organic production enterprises have been identified, which will allow to organize separate accounting of costs for the production of organic products, inorganic products and products of the transition period. It was found that the differentiation of such costs will help control the quality of products and allow you to adapt financial information to the needs of external and internal users.

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Accounting of Costs and Yields of Organic Agricultural Products of Plant Crops

Cited by 7 publications

References 2 publications

Органічне Виробництво В Україні: Обліково-Аналітичний Аспект

Органічне Виробництво В Україні: Обліково-Аналітичний Аспект

Documentation of the Production Processes of Organic Crop Production

Specificity of Organic Production in Ukraine and Its Influence on the Formation of Related Costs

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