Peculiarities of accounting of production costs under different options of production yield dairy cattle

The production Costs are part of the organization's expenses related to the implementation of the previous regular (statutory) activities on production, performance of works and provision of services which are the purpose of the organization and its activities. Cost accounting for production and calculation of production costs has a large industry characteristics. At present, the animal husbandry is the fulfillment of two main objectives: increasing production and reducing its costs. The cost of production is a key indicator of economic efficiency of agricultural production. It synthesized all parties of economic activities, accumulate the results of the use of all production resources. Cost reduction is one of the primary and important tasks of any society, every industry, businesses. The article describes the various options for accounting for yield dairy cattle.