Scientific Journal of KubSAU

The article deals with main aspects of accounting in animal breeding. The organization is based on the principles of accounting automatization such as personnel optimization, increase of accounting efficiency and specification, which provide the formation of complete and accurate information. Animal breeding is one of the most important branches of agriculture which strongly affects on its economy. Animal breeding part including dairy and beef cattle in structure of the value of gross output of agriculture is more than 55%. To increase production's efficiency of agricultural goods it is necessary to improve organization and management of production which is directly based on accounting data. Nowadays the construction of an automated system of managerial cost accounting in the main production (animal breeding) of agriculture requires taking into consideration industry-specific production features and the owners' of such business priority demands. Complete and relevant information of accounting which contains data of labor, material, other costs movement and quantity and value of obtained goods (services) is the base to make appropriate decisions in management. Automated detailed costs accounting in the main production (animal breeding) is necessary for the owner and the managers to compare actual costs with goods output