CLASSIFICATION AND ORGANIZATIONAL AND METHODOLOGICAL INCREASE IN MANAGEMENT COSTS OF LIVESTOCK
DOI:
https://doi.org/10.31150/ajebm.v4i4.471Keywords:
livestock, management accounting, biological assets, costs, production, control, analysisAbstract
The article describes the features of cost classification in management accounting of livestock. The approaches of scientists-economists to the classification of costs are studied and conclusions are drawn. The article highlights organizational and methodological issues of managerial accounting in animal husbandry. The approaches of scientific economists to the organizational aspects of managerial accounting processes in animal husbandry are investigated. A communication model for managing management accounting and control data between responsibility centers is recommended. An integrated model of management accounting, planning, control and analysis of costs, production volume and results of their production in animal husbandry is proposed.
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