FEATURES OF MANAGEMENT OF COSTS IN CROP PRODUCTION

In modern, rapidly changing conditions of management in Russia, agricultural enterprises face certain problems in adapting their accounting system to new structural and production changes. Accounting should be reoriented from today's main task - compilation of reports, to solve the tasks of managing production and economic activities; the orientation of accounting for management is a requirement of a market economy. At present, accounting tasks are not limited to presenting the necessary data to state regulators, as well as banks, suppliers, partners, etc. The functions of accounting have expanded and now include the preparation of information to assist the administration in the implementation of its tasks, such as planning, development of production policy, decision-making, control and accounting of performance of works and their results. In order to achieve the set goal related to the management of the enterprise and its structural divisions, it is important to solve the problems of developing the methodological, methodological and organizational base for management accounting, performed for the benefit of internal users of information, in accordance with the requirements of the market economy and the accumulated international experience. The creation of a system, management accounting is a matter not only of effective enterprise management, but also the question of its very existence in the market conditions. The ability to quickly adapt to the dynamically changing market conditions is the main advantage provided by modern methods of management accounting and the corresponding business models. Providing information to internal consumers requires the creation of management accounts, the further improvement of the chart of accounts, the methodology for organizing management accounting for cost centers and responsibility centers and identifying negative and positive deviations from the norms, the wide application of accounting data for forecasting purposes and the development of a financial strategy.The identification of the problems of management accounting occurred under the influence of the emergence of new real needs in practice, new goals and tasks in the management and functioning of the economic mechanism. Today, in many agricultural enterprises, the prime cost is not used as an objective economic indicator in operational management. Meanwhile, expenditure management is the core of management accounting and regular management. The accounting and calculating system should be built on a scientific methodological basis and provide a sufficiently differentiated, accurate and timely information on all costs for production. Accounting for production costs is the most important tool for evaluating the performance of any business unit, identifying the results of saving all types of resources, ensuring current, operational control over production costs, determining the actual cost price and analyzing all the technical and economic factors of its formation, justifying the economic efficiency of organizational and technical decisions. The functioning of the internal economic mechanism and its improvement largely depend on the correct choice of accounting methods and bringing them into line with the tasks that it is called upon to address.

calculation, cost, expenses, costs, fixed costs, variable costs, break-even point, margin income

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