+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Arrangements for environmental costs analytical accounting at crop production enterprises

Vol. 27, Iss. 4, APRIL 2024

Received: 12 February 2024

Received in revised form: 4 March 2024

Accepted: 21 March 2024

Available online: 15 April 2024

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 465–482

https://doi.org/10.24891/ia.27.4.465

El'mir A. GALLYAMOV Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
tvmkazan@mail.ru

https://orcid.org/0000-0003-1643-4260

Subject. This article analyzes the approaches to the arrangements for analytical accounting of environmental costs in the application of process and job-order methods of cost accounting by enterprises specializing in the production of crop products.
Objectives. The article aims to systematize and summarize knowledge about the problems and possibilities of analytical accounting of environmental costs at crop production enterprises.
Methods. For the study, I used a dialectical approach, observation, synthesis and analysis, and the elements of accounting methods such as calculation, accounts etc.
Results. The article formulates that the accounting of environmental costs requires greater detailing, which contradicts the essence of absorption costing analytics, and that the grouping of costs by individual order for the cultivation of environmentally friendly products does not guarantee the elimination of absorption costing approaches in accounting. The article proposes to include in the Methodological Recommendations of the Ministry of Agriculture of Russia information on absorption costing analytics with a detailed disclosure of the shortcomings of this approach in the context of job-order and process methods used at enterprises growing crop products.
Conclusions. In financial accounting, the task of generating a calculation with a complete list of environmental costs is not feasible due to the heterogeneity of costs and regulatory constraints. To solve this problem, it is necessary to abandon absorption costing analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deeper detailing. The use of the job-order method in crop production does not solve the problem of absorption costing analytics.

Keywords: ecology, costs, accounts, analytics, crop production, 1C, absorption costing method

References:

  1. Josep M. a Argilés bosch, Anna Sabata Aliberch, Josep García Blandón. A Comparative Study of Difficulties in Accounting Preparation and Judgment in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. Revista de Contabilidad, 2012, January–July, vol. 15, iss. 1, pp. 109–142. URL: Link70040-7
  2. Alrowwad A.M., Alhasanat Kh.A., Sokil O. et al. Sustainable Transformation of Accounting in Agriculture. Agricultural and Resource Economics: International Scientific E-Journal, 2022, vol. 8, iss. 2, pp. 5–29. URL: Link
  3. Varró Tímea. The Accounting Features of Agricultural Enterprises. Scientific Journal Warsaw University of Life Sciences – SGGW. Problems of World Agriculture, 2014, vol. 14, iss. 29, pp. 188–193. URL: Link
  4. Savić B., Vasiljević Z., Đorđević D. Strategic Cost Management as Instrument for Improving Competitiveness of Agribusiness Complex. Economics of Agriculture, 2014, vol. 61, iss. 4, pp. 1005–1020. URL: Link
  5. Kostyuk P.A. Kal'kulyatsiya sebestoimosti produktsii sel'skogo khozyaistva [Calculation of the cost of agricultural products]. Minsk, Vysheishaya shkola Publ., 1976, 176 p.
  6. Lamykin I.A., Malyshkin A.I. Uchet proizvodstva v agropromyshlennykh formirovaniyakh [Accounting of production in agro-industrial formations]. Moscow, Agropromizdat Publ., 1987, 168 p.
  7. Alborov R.A., Kontsevaya S.M., Klychova G.S. [Managerial cost accounting and control of efficiency of production of agricultural products]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2017, vol. 12, no. 3, pp. 96–104. (In Russ.) URL: Link
  8. Isataeva K.B. [Organization features of cost accounting in crop production]. Vestnik KazEU, 2012, no. 3, pp. 141–146. (In Russ.)
  9. Kesyan S.V., Chesnyuk A.A. [Methods of accounting for the costs of crop production in agricultural organizations]. Delovoi vestnik predprinimatelya = Entrepreneur's Business Herald, 2021, no. 5(3), pp. 63–67. URL: Link (In Russ.)
  10. Klychova A.S. [Theoretical foundations of land management in agricultural organizations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, vol. 8, no. 1, pp. 40–44. (In Russ.)
  11. Kozmenkova S.V. [Agricultural land management accounting: The current status and development trends]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 8, pp. 884–902. (In Russ.) URL: Link
  12. Kontsevaya S.M., Kontsevoi G.R., Kokaeva T.T. [Options for accounting for production costs, cost calculation and evaluation of grain crops]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 3, pp. 12–18. URL: Link# (In Russ.)
  13. Kontsevoi G.R. [The improvement of accounting of production costs and calculation of cost of crop production]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2018, no. 4, pp. 8–17. URL: Link# (In Russ.)
  14. Piskunova N.V., Kovaleva E.N. [Problems of accounting costs for production of plant products]. Finansy. Uchet. Banki, 2019, no. 3-4 (28-29), pp. 81–86. (In Russ.) URL: Link
  15. Stafievskaya M.V. [Improvement of cost accounting in crop production]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of Volgograd Business Institute, 2019, no. 4 (49), pp. 189–196. (In Russ.) URL: Link
  16. Klychova G.S., Zakirova A.R., Nigmatullina N.N. et al. [Control supply of the cost-management system of enterprises]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2022, vol. 16, no. 4, pp. 115–121. (In Russ.) URL: Link
  17. Klychova G.S., Zakirova A.R., Zakirov Z.R., Iskhakov A.T. [Development of primary income accounting of crop production]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2014, vol. 9, no. 4, pp. 23–28. (In Russ.) URL: Link
  18. Klychova G.S., Zakirova A.R., Klychova A.S., Sitdikova L.F. [Methodological approaches to accounting of biological assets in the cultivation of plants]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 23, pp. 14–26. URL: Link (In Russ.)
  19. Klychova G.S., Gallyamov E.A. [Issues of environmental cost accounting in crop production at the present stage]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 12, pp. 1354–1373. (In Russ.) URL: Link
  20. Klychova G.S., Zakirova A.R., Yusupova A.R., Khairullina I.M. [Accounting development under organic agriculture]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2020, vol. 14, no. 4, pp. 114–121. (In Russ.) URL: Link
  21. Klychova G.S., Zakirova A.R., Yusupova A.R., Kamilova E.R. [Formation of information on environmental impact of the organization for reflection in social reports with application of IT technologies]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2018, vol. 13, no. 3, pp. 122–128. (In Russ.) URL: Link
  22. Bagaev I.V. [The influence of system control on the methodology of production process accounting under modern conditions]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2016, vol. 15, iss. 3, pp. 163–181. URL: Link (In Russ.)
  23. Bagaev I.V. [Formation of indicators of consolidated accounting and control over production costs]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2015, vol. 14, iss. 1, pp. 28–40. URL: Link (In Russ.)
  24. Pshebel'skaya L.Yu., Kaplunova E.A. [Implementation of the process approach to cost management at chemical industry enterprises]. Trudy BGTU. Seriya 5: Ekonomika i upravlenie = Proceedings of BGTU. Series 5: Economics and Management, 2023, no. 1, pp. 76–82. (In Russ.) URL: Link
  25. Gadzhiev N.G., Kiseleva O.V., Konovalenko S.A., Skripkina O.V. [Control and audit of production costs of finished products (works, services): organizational and methodological aspects]. Vestnik Dagestanskogo gosudarstvennogo universiteta. Seriya 3: Obshchestvennye nauki = Herald of Dagestan State University. Series 3: Social Sciences, 2021, vol. 36, iss. 4, pp. 7–19. URL: Link (In Russ.)
  26. Yusufov A.M., Osmanova U.D. [Modern methods for improving the primary and analytical calculation of livestock costs and their application in agricultural enterprises]. Izvestiya Dagestanskogo GAU, 2020, no. 4, pp. 95–104. (In Russ.) URL: Link
  27. Nebavskaya T.V., Manichkina M.V. [Problems of formation of trusted information about innovative activities in the system of financial and management accounting]. Estestvenno-gumanitarnye issledovaniya = Natural-Humanitarian Research, 2019, no. 26, pp. 296–299. (In Russ.) URL: Link
  28. Dodonov A.A. Bukhgalterskii uchet i upravlenie proizvodstvom [Accounting and production management]. Moscow, Kontrolling Publ., 1993, 264 p.
  29. Dodonov A.A. Problemy bukhgalterskogo ucheta v promyshlennosti SSSR: monografiya [Issues of accounting in the industry of the USSR: a monograph]. Moscow, Ekonomika Publ., 1964, 327 p.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 11
November 2024

Archive