Özet:

The article deals with questions of distribution of expenses of agricultural producers of goods for the purposes of management accounting and control. Methodology. In the course of the research, the arguments in support of the proof of the managerial nature of accounting of expenses and calculation of the prime cost of agricultural products are advanced. It causes the shift of emphases of management accounting to this section as to one of the key instruments of management of expenses of the agricultural enterprises. Results. Expense management on the basis of accounting tools is the main leverage over the administrative strategy of agrarian producers in the conditions of strengthening of the volatility of the market, aggravation of the competition, and the growing influence of the world prices for products of agricultural production on pricing at the subjects of the agrarian market. At the same time, cost accounting and calculation of product costs make a separate subsystem of management accounting, based on a combination of various elements of a method of accounting. This subsystem consists of its internal divisions and parts, and a segment of cost distribution for the maintenance of machines and equipment of agricultural enterprises is investigated in the article. In particular, the article demonstrates the statement about the discrepancy of the actual state of distribution of these expenses to the order provided by Ukrainian normative and methodical documents in the field of accounting, and the key reasons of this negative phenomenon are being established. The first of such reasons is insignificance of sanctions for violation of accounting legislation, which exists in Ukraine, and the international accounting rules, which according to the established statutory requirements or their own initiative are used by agricultural producers. The second reason lies in an optional character of methodical approaches, developed at the level of the relevant ministries and departments, to the accounting of expenses for cars and the equipment, at the low initiative of accountants with the Post- Soviet style of thinking that is fatal to the idea of the reliable distribution of these expenses. Practical implications. To resolve the problem of reliability of information about costs of machines and the equipment negotiated in prime cost of agricultural products (works, services), an automatic algorithm of distribution of these expenses is offered, which is supposed to be realized via the corresponding accounting software. The point of use of the software is caused, on the one hand, by considerable by labour input of the process of accumulation and allocation of costs on the offered algorithm, and on the other hand, by technical capabilities of the agrarian enterprises which, according to data of the last researches in this sphere, point at the almost completed process of automation of accounting in agriculture on the basis of computer accounting programs. Value/originality. The methodological basis of such an algorithm is created by the developed suggestions for improvement of the distribution of costs for machines and equipment maintenance by ensuring the personified accounting of expenses on every object of these means of labour. It is proposed to carry out the further distribution of accumulated expenses on direct fuel consumption expenses on these objects when using active machines and mechanisms in terms of directions of expenditure and in proportion to productivity when using motorless mechanisms.

Anahtar Kelimeler: