An approach to cost accounting in crop production when determining the insurance value in case of crop loss

The purpose of the article is to reflect the approach to determining costs in crop production, which is fundamentally different from the classical cost accounting at the end of the production cycle in crop production, since the use of the method of dividing costs into variables and constants in crop production is not possible due to the specifics of obtaining products; to highlight the features of calculating the unit of production in crop production; to propose the definition of costs in crop production as conditionally constant, since for the most part they do not change with the volume of output; to output a formula for calculating the "critical point", taking into account conditionally fixed costs; to consider the impact of price and cost changes on the level of profitability of agricultural production; to determine to what extent profitability is sensitive to price changes and how it reacts cost changes; to consider the possibility of taking into account the lost economic benefit when insurance risks occur at all the stages of crop production when determining the insurance value; to propose an approach of tiered cost formation, which changes the methodology of calculating the insurance value; to consider the algorithm of cost allocation by cost levels and distribution of lost economic benefits, determining the specific weight of each cost level in the total amount of costs; to take into account the unfavorable pricing situation in the agricultural market that developed in the years preceding the insurance period.