METHODOLOGICAL PRINCIPLES OF ACCOUNTING COSTS FOR THE PRODUCTION OF CROP PRODUCTS

The article discusses the methodological principles of cost accounting for the production of plant products. The classification of cost accounting methods for the production of plant products is revealed: by cost accounting object (order, process, cycle, production phase); by the degree of cost inclusion (full/commercial and reduced/production cost); according to the completeness of cost planning (actual, normative, expected costs); according to the method of cost management (foreign cost accounting practice). It has been established that agricultural enterprises in Ukraine mostly use domestic methods of cost accounting, namely process-by-process, pre-partition, non-contractual and normative. A systematic evaluation of domestic and foreign methods of accounting for plant production costs was carried out with the aim of using the optimal method or combining several to increase the usefulness of accounting information. It is emphasized that the main purpose of using cost accounting methods is not arithmetic calculation, but rather the determination of the value and reasons for changes in these costs in the production process in order to manage them to obtain the optimal level of cost while maintaining the volume and quality of crop production. In the course of the research, it was established that any of the methods has advantages and disadvantages, therefore it cannot be mechanically introduced into the accounting practice of an agricultural enterprise. In this regard, it is necessary to take into account the technological features of agricultural production, the organization of the accounting process, and the specifics of accounting objects in the field of crop production. It has been proven that the application of the process-by-process method most accurately reflects costs in the production process. After all, it is based on the formation of costs for each technological operation. This will be facilitated by the mandatory formation of technological maps to determine the planned costs for the execution of each operation provided for by the technological process, which increases the managerial value of the results of comparing actual costs with planned costs, as it details the cost and quality of the entire set of works related to the production of plant products. The attention of scientists and practitioners was drawn to the fact that the usefulness of cost accounting methods for the production of plant products can be increased by using information obtained with the use of technical means.