The accounting and analytical aspects of reproduction and use of the dairy cattle biological assets

The problem of increasing the efficiency of using biological assets in the dairy farming industry is relevant for the agricultural sector of the economy. This is due to the fact that milk production is important for the economy of the region and each individual enterprise. Dairy cattle breeding provides a stable income throughout the year, smooths out the seasonality of the use of labour at the enterprises of the agro-industrial complex. At the same time, a decrease in the volume of milk production, an increase in the cost of a unit of production has been observed in recent years. This situation is due to the high labour intensity of production, a weak fodder base in dairy cattle breeding, as well as imperfect accounting, control and analysis in individual agricultural organizations. Biological assets form the backbone of the material and technical base of dairy farming. Operational accounting and analysis of indicators of production and economic efficiency of the use of biological assets will make it possible to identify in a timely manner the factors constraining the growth of productivity of dairy cattle and, in general, to determine the directions of increasing the competitiveness of the industry. The purpose of the scientific article was to clarify the methodological approaches to accounting and analysis of the use of biological assets of dairy cattle breeding, as well as to determine the directions for increasing the efficiency of the dairy cattle breeding industry in the region. The indicators of the development of dairy cattle breeding in the Orel region, dynamics and structure of livestock, indicators of the productivity of biological assets of dairy cattle breeding, the structure of the cost of milk are analyzed in the article. In addition, in the organization of accounting, assessment and amortization of biological assets of dairy cattle breeding, the directions of improving accounting in accordance with the requirements of international financial reporting standards are defined in article. The theoretical and practical significance of the study performed lies in the fact that the scientific and practical recommendations for improving the accounting and analysis of the use of long-term biological assets of dairy cattle breeding formulated in the article will contribute to an increase in the efficiency and competitiveness of dairy cattle breeding in the region.