Витрати як базова складова системи обліку та аналізу виробництва продукції тваринництва

Abstract

У статті досліджено витрати як базову складову системи обліку та аналізу виробництва продукції тваринництва. Продемонстровано, яку роль відіграє тваринницька галузь у продовольчому забезпеченні населення, розвитку аграрного виробництва й економіки країни. Проаналізовано обсяги виробництва продукції та поголів’я сільськогосподарських тварин. Визначено, що основними об’єктами обліку та аналізу, контроль за якими належить до компетенції підприємства, є витрати. Проведено критичну оцінку близьких за змістом категорій: «витрати», «затрати» та «собівартість». Досліджено такі поняття як: центри витрат, місця їх виникнення, центри відповідальності. На основі опрацювання П(С)БО 16 «Витрати» проведено структуризацію витрат підприємства. Визначено мету, завдання та джерела аналізу витрат у галузі тваринництва, а також особливості даної галузі, які необхідно враховувати при організації обліку та аналізу.

The need to ensure efficient production of livestock products dictates the need to improve accounting and analytical support for the management of this process, and in particular the costs that are the main factor in the formation of the cost of livestock products. Purpose. The purpose of the article is to assess current trends in the livestock industry and study the essence of the concept of "costs", determine their economic content and their importance as a basic component of the system of accounting and analysis of livestock production. Results. The article examines the costs as a basic component of the system of accounting and analysis of livestock production. The role of the livestock industry in food security, development of agricultural production and the country's economy has been demonstrated. Production volumes and livestock has been analyzed. It has been noted that in today's conditions, the peculiarity of the industry is the reduction of production and livestock, which occurs in farms of all forms of ownership. It has been determined that the main objects of accounting and analysis, control of which belongs to the competence of the enterprise, are costs. A critical assessment of similar categories: as "costs", "costs" and "cost" has been introduced. It has been established that cost management in essence is the management of all economic activities of the organization, as it covers all aspects of production processes carried out at the enterprise. Accordingly, the main tasks of accounting for production costs has been identified. Concepts such as: cost centers, places of their origin, responsibility centers has been studied. Based on the development of P (S) BU 16 "Costs" structurizing of the enterprise costs has been made. The purpose, objectives and sources of cost analysis in the field of animal husbandry and the features of this industry, which must be considered in the organization of accounting and analysis has been determined. Conclusions. The process of production of livestock products is accompanied by the incurrence of costs, which either form the cost of finished products, or are recognized as expenses of the period. The costs incurred before the sale of products are often called costs. This indicates that the category of "costs" is decisive and fundamental for the interpretation and development of the essence of the concepts of "costs" and "cost". This understanding allows to eliminate the ambiguity of interpretation in the categorical apparatus of accounting and to build a concept of organization of accounting and analysis in general and in the field of animal husbandry, in particular.