Бондарєва, Т. Г. та Немкович, О. Б. та Bondarіeva, T. H. та Nemkovуch, O. B. (2019) ОСОБЛИВОСТІ ОБЛІКУ ВИТРАТ ОСНОВНОЇ ДІЯЛЬНОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ. Вісник Національного університету водного господарства та природокористування (1(85)). с. 22-30.

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Анотація

У статті розкрито сутність поняття «основна діяльність» згідно діючих нормативно-правових актів. Запропоновано авторське визначення поняття «витрати основної діяльності сільськогосподарських підприємств» та зазначено їх склад. Окреслено статті витрат, які є специфічними для галузі сільського господарства. Висвітлено особливості обліку загальновиробничих витрат та особливості закриття рахунку 23 «Виробництво» у сільськогосподарських підприємствах.

Title in English

ACCOUNTING EXPENSES PECULIARITIES OF THE AGRICULTURAL ENTERPRISES' MAIN ACTIVITY

English abstract

The article reveals the essence of the concept "main activity" in accordance with the current normative legal acts. It is determined that the primary criterion for assigning activities to the main is the share of income received from this activity in the total amount of income received by the enterprise. The actual definition of the concept "costs of agricultural enterprises' main activity" is formulated as expenses directly related to the process of agricultural production and biological assets. It is determined that agricultural enterprises' production costs are formed on two levels: in production, they are reflected in the account 23 "Production"; in the production departments – in the account 91 "Total production costs". In the article, from the indicative list of expenses, specific articles are marked: "seeds and planting material", "fertilizers", "means of plants (animals) protection", "fodder", which can be used only by agricultural enterprises. The peculiarities of accounting of the total production costs, namely, their distribution, which agricultural enterprises can carry out in accordance with the Methodological recommendations on planning, accounting and calculation of the products cost (operations, services) of agricultural enterprises or the Regulation (standard) of accounting 16 "Expenses" are highlighted. The article outlines the procedure of closing the account 23 "Production" in the agricultural enterprises, depending on the option of chosen evaluation of additional biological assets and agricultural products, namely: by fair value, reduced by the expected expenses on the sales site; by the production cost according to the Regulation (standard) of accounting 16 "Expenses". It is important to consider these aspects in the process of organizing accounting costs, because this very element forms the cost of manufactured products, which greatly affects the amount of profits made by agricultural manufacturers.

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