Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Garsanyants Sergey Pavlovich

Scholastic degree

Academic rank

Honorary rank

Organization, job position

Kuban State Agrarian University
   

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Email

sergeygarsanyants@mail.ru


Articles count: 1

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FORMATION OF EXPENSES AND CALCULATION OF COST PRICE LIVESTOCK PRODUCTS IN MANAGEMENT ACCOUNTING SYSTEM

abstract 1211607131 issue 121 pp. 2055 – 2068 30.09.2016 ru 381
In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs
.