Authors
Torogeldieva A. B., Tuuganbaeva U. T., Abdullaeva N. A.
Abstract
The article discusses the issues of accounting for land cultivation costs. The development of accounting for production costs is associated primarily with the development of a modern model of management accounting. Management accounting at most enterprises of the agricultural sector of the Kyrgyz economy is not maintained or is very poorly developed. Many of its elements are not included in our traditional concept of accounting, operational and statistical accounting. This situation is largely facilitated by the lack of official recognition of the concept of managerial accounting in legislative and regulatory acts, international financial reporting standards that are part of the regulatory accounting system in the Kyrgyz Republic. However, in the formation of accounting of production costs within the framework of the market model, it is necessary to use elements of management accounting in order to find ways to efficiently use and manage resources, control the quality and volume of products, determine and compare the achieved financial results with the costs of the types of agricultural products received. The solution of many operational, tactical and strategic management issues is aimed at improving the efficiency of supply, production and sales activities. Therefore, maintaining a system of management accounting and analysis as the main sources of management information is a necessary prerequisite for creating an optimal market infrastructure, the survival of the enterprise in the conditions of free competition and the growth of their economic potential.
Keywords
land; expenses; expenses; accounting; Management Accounting; rationality; efficiency; economy; analysis; resource; nature; object; plot; work; production.
