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

Nataliya Honcharenko ()
Additional contact information
Nataliya Honcharenko: Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Oblik i finansi, 2016, issue 2, 16-22

Abstract: 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).

Keywords: organic crop production; organic agricultural products; improvement of agricultural land; capital investments; direct operating costs (search for similar items in EconPapers)
JEL-codes: Q12 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/369-organizaciyno-metodi ... omu-roslinnictvi.pdf (application/pdf)
http://www.afj.org.ua/en/article/369/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2016:i:2:p:16-22

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().