Classification of costs for the purpose of forming the cost of production of sheep

UDC 657.01

Authors

Polyakova E.N.

Abstract

The relevance of the research topic is justified by the significant attention on the part of government bodies, business entities and the scientific community to the development of the agricultural sector of the economy, one of the important and at the same time problematic sectors of which is sheep breeding. The practice of business entities revealed the need for the formation of a harmonious and optimal system of information and accounting and analytical support for the reliable formation of the cost of sheep products, followed by its management, in order to increase the efficiency of economic entities, which acts as the novelty of the chosen topic. The result of the study should be considered the formed set of classification signs of costs in the formation of the cost of production of sheep.

Keywords

costs, sheep products, management accounting, cost classification, cost, costing.