Scholarly record
ON ACCOUNTING FOR THE COSTS OF BREEDING TRIBAL BIOLOGICAL ASSETS IN RUSSIA
Abstract
Tribal business in Russia has a long history and positive experience in breeding adapted to the local climate high-yielding breeds of cattle. After the collapse of the Soviet Union, tribal activities were conducted, mainly with the use of imported material, which led to the decline of domestic cattle breeding. Currently, there is a stabilization in the field of breeding activities and a gradual increase in its quality characteristics. This is confirmed by a number of analytical indicators calculated by the authors on the basis of annually published official statistical collections on breeding work. Achieving high performance indicators of breeding activities is impossible without a qualitative accounting of costs in this area. At the present time, the specifics of accounting for the breeding of tribal biological assets have not been sufficiently studied. The reasons and consequences of insufficient attention to these problems are substantiated in the article. The purpose of the study is to develop a methodology for accounting the costs in breeding livestock for business processes. It contains a new structure of business processes in breeding tribal biological assets, including the selection of the business process "Breeding Production". Based on this, an algorithm is proposed for grouping and distributing direct costs in accordance with established norms for feed requirements and the keys for distributing indirect costs for maintaining the main herd and calves for growing. The use of the author's methodology increases the efficiency of cost management, the effectiveness of breeding production, including ensuring the quality of pedigree cattle breeding. The method is approved in the really functioning breeding farms of the Yaroslavl region of the Russian Federation.
Publication Impact Profile
Publication details
References15
Ivashkevich V.B., Management Accounting: Textbook, 2nd ed., revised and suppl, Moscow: Magistr : Infra-M, 2011, 576 p.
Karagod V.S., Golubeva N.A., Erokhina E.I., The zones of turbulence in the Russian audit market. Abstracts & Proceedings of INTCESS 2018- 5th International Conference on Education and Social Sciences, 5-7 February, Istanbul, Turkey, 2018, pp.1102-1105, ISBN: 978-605-82433-2-3 (Article). URL: http://www.ocerint.org/intcess18_e-publication/abstracts/a557.html.
Misikovsky E.A., Mizikovsky I.E., Production Accounting, Moscow: Magistr: INFRA-M, 2010, 272 p.
Minevsky A.I., Accounting and Allocation of Production Maintenance and Management Costs, Moscow: Finance, 1970, 120 p.
Sigidov Yu.I., Korovina M.A., Evaluation of Dairy Cattle Biological Assets at Fair Value: Monograph, Moscow: INFRA-M, 2015, 160 p.
Scone T., Management Accounting, Trans. from English. Ed. by N.D. Eriashvili, Moscow : Audit, UNITI, 1997, 179 p.
Horngren C.T., Datar S.M., Rajan M.V., Cost Accounting A Managerial Emphasis. - Global Edition Fourteenth Edition Pearson. Education Limited, 2012, 892 pp. – URL: http://www.turboteamhu.com/wp-content/uploads/2015/10/cost-accounting-a-managerial-emphasis-14ed-horengren1.pdf.
Khoruzhy L.I., Problems of Theory, Methodology, Methods and Organization of Management Accounting in Agriculture / L.I. Khoruzhy, Moscow: Financy i statistika, 2004, 495 p.
Shim J.K., Siegel J.G., Methods of Cost Management and Cost Analysis / Translation from English, Moscow: Information and Publishing House "Filin", 1996, 344 p.
Yearbook on Pedigree Work in Dairy Husbandry at Russian Farms (2016), Moscow : Publishing house of the VNIIPlem Federal State Funded Research Institution, 2017, 270 p.
Yearbook on Pedigree Work in Dairy Husbandry at Russian Farms (2015), Moscow: Publishing house of the All-Union research Institute of breeding Federal State Funded Research Institution, 2016, 255 p.
Methodological Recommendations on Production Cost Accounting and Calculating Cost of Products (Works, Services) at Agricultural Companies, appr. by Order N 792 of the Ministry of Agriculture dated June 6, 2003.
Standards and Diets of Farm Animal Feeding. Reference Manual. 3rd edition, revised and supplemented. / Ed. by A.P. Kalashnikov, V.I. Fisinin, V.V. Shcheglov, N.I. Kleymenov. Moscow, 2003, 456 p.
Lukyanov B.V., Lukyanov P.B., Economic Optimization of Farm Animal Feeding: Monograph, M.: Publishing House Ru-Science, Moscow 2017, 190 p.
Shchiborsh K.V., Allocation of Indirect Costs by Product Types, Auditor, Russia, No. 6, pp. 7-10, 1999.
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.
