Approaches to calculating the cost of production (work, services) of agricultural organizations by business processes

Modern approaches to cost accounting in agricultural organizations are considered and, on the basis of generalization of practical material, the possibility of using a process-by-process calculation is substantiated, taking into account the selected business processes. It has been established that in the scientific literature and in practice, no uniform approaches have been developed to the use of key categories used in cost accounting for concepts such as costs, costs, prime cost, costs. Methodological recommendations have been developed and applied for the purposes of accounting for production costs and calculating the cost of production (work, services) in agricultural organizations. Practical studies of the features of accounting for the costs of a number of agricultural organizations in the Kamensky District of the Rostov Region have confirmed the hypothesis that the main method for calculating the cost of products (works, services) in such organizations is the process-by-process method. The conclusion is made that more efficient cost management is possible by distributing them among the selected business processes.