Subject. This article discusses the issues of effective accounting and management assessment of animal feed in agricultural organizations and livestock complexes. Objectives. The article aims to develop the theoretical and methodological aspects of feed accounting based on energy value, and formulate methodological approaches to evaluate feed according to the energy value. Methods. For the study, we used analysis, synthesis, modeling, and abstraction. Results. The article identifies the problems of feed accounting based on energy value in the management system of agricultural organizations, analyzes the classification approach to assessing feed by energy value, defines the need for standardized coding, and reveals the main aspects of feed accounting based on energy value. Conclusions. Accounting for feed by energy value can help improve the efficiency of feed use, optimize feeding costs, increase animal productivity, and ultimately enhance the health and welfare of animals.
Keywords: accounting, feedstuff, agricultural organization, energy units
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