Organization of Accounting of the Costs for Processing of Agricultural Products

Viktoriya Rozhelyuk ()
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Viktoriya Rozhelyuk: Ternopil National Economic University

Oblik i finansi, 2014, issue 3, 71-76

Abstract: Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the entities of various forms of ownerships as well as the refinement of the structure of expenditure items with regard to the production technology. Determined is the optimal grouping of items of expenditures for processing companies. Determined are the stages of costing of agricultural products at the processing companies, as well as the basic methods of accounting of processing costs and conditions of their application. Described are the features of costing of processing products subject to use of raw materials supplied by the customer. The study focuses on the structural elements of the costing of products of processing companies.

Keywords: processing; agricultural products; costs; costing of products; raw material supplied by customer; methods of cost accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2014:i:3:p:71-76

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