… Often, modern accounting practices are conducted to determine the tax base, rather than
providing … crop, a real total amount of production costs is formed. The proposed cost accounting …

… Analyzing the formation of inventory accounting policy at agricultural holdings we were
interested what expenses related to inventory acquisition were included into the cost of inventory …

… accounting policies also information related to ensuring control of production costs, the
formation of the cost … Thus, when choosing elements of accounting policies, one should focus not …

… Therefore, to avoid the asymmetry of information and reduce representation costs, it is
appropriate to shape accounting policies by employing the signalling theory. The idea of this …

… , it will be possible to substantiate the value of production costs, the amount of accrued
depreciation, confirm the reasonableness of the expenses incurred and prove their legality to any …

… of agricultural producers, in particular, the peculiarities of accounting for transaction costs
are recommended to be taken into consideration when forming the accounting policy of the …

… If a changing climate affects yield formation, it simultaneously affects agronomic … crop
protection), which incur costs. Farmers almost always decide on alternative management strategies …

… Some issues of the formation of management information on organic production are … The
proposed components of accounting policies for organic production costs will allow them to be …

… management of agricultural production costs, accurate and operative prime cost formation
requires applying a decomposition approach to build a management accounting system by …

… templates take into account the specifics of cost formation in crop production. In addition,
the existing regulatory documents require standards developed by the audit firm, which saves …