METHODICAL PECULIARITIES OF COST ACCOUNTING IN POULTRY INDUSTRY

Abstract

The article considers the aspects of cost accounting at enterprises of poultry industry. The author studies scientific approaches to forming cost accounting items. The author outlines the existing problems and makes suggestions on forming cost accounting items in various sectors of poultry industry. The cost items with account of sector peculiarities are analyzed. Procedure of calculating cost items “Difference in the cost of adult laying hens in case of their culling, selling and selling revenues” is suggested. The author considers the succession of closing analytical entries accounting costs for management of different kinds of poultry.