UDC 657
Authors
Zhoroeva A. M.
Abstract
This article is devoted to the problems of development of accounting in horse breeding. In modern conditions, productive horse breeding, represented by meat and dairy sectors, is a universal livestock industry that provides environmentally friendly, high-value meat and dairy products at affordable prices for the population, as well as raw materials for industrial processing. Its further successful development in the regions of traditional horse breeding is important both for the revival and development of the traditional culture of peoples, and for the economic growth of these regions. The transition of productive horse breeding to a new stage of development, characteristic of the active phase of production transformations in accordance with market mechanisms, involves the deepening of product intrabranch specialization, the separation of commodity activities from its composition, which in turn requires not only changes in the forms of organization and ways of managing them, but and determines the need for significant adjustments to the formation and expansion of information in the industry system of accounting and reporting.
Keywords
horse breeding, mare's milk, koumiss, traditional financial accounting, calculated cost.
