Calculation of Prime Cost of Animal Production by Means of ABC Method

摘要

One of the most important problems is a timely and accurate taking into account the expenditures and production outcome. The following things depend on the quality of this accounting information: cost formation, compensation for costs, the income of the enterprise and the quality of the released production improvement. In this connection the problem of expenditures management accounting system of creation in agriculture is extremely urgent for native scientists. The article presents the methodologies of prime cost calculation of animal production by means of traditional method and ABC method and also studies perspective introductions of ABC method into the practice of agricultural enterprises. The carried out research helped to make the following conclusion: during ABC method use some difficulties can appear, which are connected with the groups determination of processes of production, expenditures drivers. As this system is not widely used and there are no created methodical recommendations, it can lead to incorrect processes and expenditures drivers distribution, distortion of prime cost of the production. However, in case of a competent approach, this method use would lead to more precise result achievement concerning the expenses and it would help the directors to make more reasonable managerial decisions.