Проблемы и методологические принципы организации бухгалтерского управленческого учета затрат в пчеловодстве

Abstract

To date, beekeeping in the Republic of Belarus is inefficient in the presence of favorable natural and climatic conditions. In connection with the strengthening of the role of management accounting in improving the efficiency of beekeeping farms, the requirements for information generated in the accounting system of production costs are changing: accounting data acquire a managerial emphasis. The article reveals the shortcomings of the current practice of cost accounting and calculating the cost of beekeeping products at all stages of the production process. The author has developed and substantiated the methodological principles of reforming the accounting system used in beekeeping and the formation of information in primary accounting documents. Their use in the accounting practice of beekeeping farms will ensure that interested parties receive reliable and complete accounting and analytical information about the costs and products of beekeeping.