Organizational and Methodological Principles of Cost Accounting in Transitional Period in Organic Crop Production

The aim of the article is to substantiate organizational and methodological principles of cost accounting in transitional period in organic crop production. The stages of the transitional period in organic crop production are considered. The types and characteristics of the economic costs associated with improving the quality of soil and environmental parameters of land plots within the transitional period in organic crop production are discussed. It is proposed: 1) for the purposes of accounting, the costs in the transitional period in organic crop production should be grouped in two subgroups on the basis of the ‘impact on the organic characteristics of the production process’; 2) for organizing the effective analytical accounting of costs in the transitional period in crop production, sub-account 102 ‘Capital expenditure on improving the land’ should be complemented with analytical account 1021 ‘Capital expenditure on improving the quality parameters of land for organic crop production’; 3) the method for allocation of operating expenses that have dual use (can relate to improving the quality of land plots and the production of traditional products within the transitional period).