Annotation

The article is devoted to the issues of improvement of theoretical and practical fundamentals of organization and methods of accounting in the branch of animal breeding. The work studies specific aspects of accounting development in dairy breeding. The author supplies personal interpretation of process costs.

The research describes impact of organizational and technological peculiarities of biological transformations in dairy breeding on development of accounting at agricultural enterprises. It is determined that accounting of biological transformations in animal breeding and biological assets of animal breeding should be practically performed according to some identical analytical calculations (on the example of dairy breeding). i.e. “Feeding of cattle of the main dairy herd”, “Feeding of young animals of milk age”, “Growth of young animals”, “Feeding of replacement stock”, “Feeding of young and adult animals”. The specified procedure of accounting of biological assets of animal breeding and expenses for their biological transformations will secure a functional approach to costs management at an agricultural enterprise, will support coordination of objects and methods of accounting in dairy breeding branch and unification of the list and accounts cost, required for analysis in the context of management of the enterprise competitive capacity.

The article presents the author’s approach to budgeting of expenses for biological transformations in dairy breeding, which enables planning of expenditures and output of products of cattle breeding, making operative control for rational use of production resources and fulfilment of the production plan. In-line inspection of budget execution will secure strategic managerial decisions concerning efficiency of expenditures and production of dairy breeding products.

The order of determination and maintenance of the accounting of losses, caused by fall of biological assets of animal breeding, with the use of subaccount 241 “Losses from fall of biological assets of animal breeding”, secures appropriate determination of the amount of those losses, amount of repayment for the losses, experienced by the agricultural enterprise, control for the process and support of the appropriate formation of the cost of dairy breeding products. It sufficiently influences improvement of the efficiency of managerial decisions concerning increase of production profitability.