Accounting and calculation of the cost of by-products of grain production in the conditions of new technologies for harvesting grain crops

Modern technologies of harvesting grain crops by combine harvesters involve the crushing of by-products - straw and its scattering on the soil, rather than its accumulation, baling and export to storage sites. Thus, straw plays the role of organic fertilizers, rather than feed and litter when keeping animals, which requires new approaches in accounting for by-products of grain production and calculating its cost. The study proposes and substantiates a new methodology for calculating the cost of by-products of grain production and reflecting it in the accounting of an agricultural organization.