Individual elements of cost accounting and cost calculation in snail farming

The article in the direction 5.2.4. Finance (economic sciences) discusses the problematic issues of the organization of cost accounting and calculating the cost of production in snail farming, which is a trend direction of agribusiness. The lack of a regulatory framework for accounting methodology, including cost accounting, in the framework of snail production complicates the process of forming an information base, which is the basis for effective financial management of the enterprise. The development of recommendations on accounting for production costs and calculating the cost of production in snail farming is an integral element of the accounting process. The most time-consuming and difficult is the differentiation of costs by calculation objects - individual types of products, in this regard, it is necessary to understand the production process: cultivation and fattening of snails. As objects of accounting for production costs, it is recommended to allocate: breeding stock, fattening snails and young snails. The objects of calculation in this case can be: snail caviar, young snails, a snail of the uterine herd, a food snail, a snail on fattening. The cost calculation methodology requires additional study. However, the calculation can be based on the ratio of 30 % of costs - for snail caviar and 70 % - for food snail. The development of recommendations on the formation of cost accounting methods and the calculation of the cost of snail production will contribute to cost control.