MANAGEMENT ACCOUNTING DEVELOPMENT IN DAIRY CATTLE BREEDING

The paper summarizes cost management issues in dairy farming; their causes are determined. The results of research in the field of cost accounting and calculation of the cost of milk and offspring of animals in domestic and foreign practice of using management accounting are considered. The most adequate method of accounting for the cost of production of the conjugate product of dairy cattle and the method of calculation of its cost are substantiated. The practical aspects of the identified issues, which are adapted to the current economic conditions are studied and summarized.