Improving audition costs of agricultural products under economic modernization

Abstract

General production costs are reflected in the item “Costs of production and organization of management”. This article also takes into account insurance payments for buildings, structures, machinery, equipment, inventory and other fixed assets directly used in the production of products. Insurance payments are distributed by crops and types of products in proportion to the costs of production. Insurance payments are reflected in the accounting records in the debit of the “Agriculture” account and in the credit of the “Insurance settlements” account. The article “Other expenses” reflects the expenses directly related to the production of products, but none of the above items is included. This article reveals modern methods of intra-company management of the formation of the cost of agricultural products, the composition of the costs of agricultural firms, the procedure for their control, optimization and audit. A structural model is proposed that represents the methodology of internal control and audit at the macro- and micro-levels of the hierarchical management of an agricultural enterprise. The composition of the information necessary for the implementation of the methodology of intra-company control, accounting and analytical procedures used to evaluate cost items and make management decisions are determined. The features of the audit (external, internal) of production costs are revealed - establishing the validity of the formation and correctness of accounting for production costs, identifying unused reserves. The conceptual scheme of the technique of this type of audit is given.