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International Accounting
 

Applying accounting tools for cost management and cost accounting of grain production

Vol. 18, Iss. 1, JANUARY 2015

Available online: 15 March 2015

Subject Heading: COST ACCOUNTING AND CALCULATION OF VALUE

JEL Classification: 

Pages: 31-42

Pronyaeva L.I. Orel State Agrarian University, Orel, Russian Federation
pli.dom@mail.ru

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation
o-fedotenkova@yandex.ru

Subject Informed management decision-making in farming industry should be based on efficient accounting tools of cost management and cost accounting of production. Therefore, choosing optimum tools for cost accounting in agriculture and their improvement is quite an urgent task to enhance the profitability and competitiveness of agricultural products.
     Objectives The main purpose of the study is to develop new approaches to the application of accounting tools for cost management and cost accounting in the grain production industry. According to the object in view, we solved the following tasks: identifying the impact of technological characteristics of grain production on product cost; allocating costs by accounting periods; designating cost items that form value of work-in-progress in crop production; and choosing the optimum method of cost accounting for grain product to manage costs and enhance productivity.
     Methods We applied logical and analytical techniques and the comparison method to assess the reasonableness of using various accounting tools for cost and management accounting of agricultural products.
     Results The main findings of the study are as follows: we identified and justified the relationship of technological characteristics of grain production and the applied cost accounting technique; proposed accounting approaches applied in costs allocation by periods; developed cost accounting methods of grain product and performed the comparative analysis of these methods. The analysis results enable business entities to choose the most efficient method in a particular manufacturing environment.
     Conclusions We conclude on the need to develop accounting tools for cost and management accounting in agriculture, which largely contributes to making informed economic decisions, finding reserves to reduce production costs and pricing policies to enhance the efficiency and competitiveness of the industry.

Keywords: grain production, principal, main, product, by-products, cost item, production cost, calculation, cost accounting method

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