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IMPROVING THE ACCOUNTING OF COSTS AND CALCULATION OF THE COST OF CORN IN AGRICULTURE
Thamokova Svetlana Mugadovna
Federal State Educational Institution of Higher Professional Education Kabardino-Balkarian State Agricultural University named after V.M. Kokova
Ph.D. assistant professor of "Accounting"
Federal State Educational Institution of Higher Professional Education Kabardino-Balkarian State Agricultural University named after V.M. Kokova
Ph.D. assistant professor of "Accounting"
Abstract
The paper conducted a comprehensive study of the system of cost accounting and calculation of the cost of corn in agriculture. The study suggests that for each crop is peculiar to a number of specific features, due to the physiological and morphological characteristics. And if it is not registered will be reflected - which may result in lower profitability and cost uvelicheniyu the culture.
Keywords: accounting, bills, cost accounting, costing, credit, debit, expenses, production cost
Article reference:
Improving the accounting of costs and calculation of the cost of corn in agriculture // Economics and innovations management. 2015. № 11 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/11/10083
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