Documenting costs and yield of crops of organic origin
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2016, Vol 76, Issue 2
Abstract
The article focuses on the study of primary cost accounting and output of organic crop production. The article has also agreed the key issues that ensure in the primary accounting of organic crop production. For the survey we have used such general scientific methods as induction and deduction, dialectic, historical and systematic methods and some specific methods of accounting which include documentation, inventory, assessment, calculation, accounting records, double entry, balance sheet and financial statements. . As for the documentation of costs and yield of crops of organic origin, it should be noted that documentation is an important method of accounting as it’s the basis of initial observation of commercial operations and it’s a prerequisite for their reflection in accounting. The article has highlighted the features of documenting the posting of production costs and crop production of organic origin, and has also studied the order of registration of land in the operating lease for the production of organic products. The author submits the suggestions for improvement of documenting costs and yields of organic crop production in order to develop reliable information about the costs of production and the grown crop of organic origin for management decision-making.
Authors and Affiliations
J. P. Melnychuk
Keywords
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