Rapid and difficult to predict changes in the modern world. They have an impact on agriculture: they open up new opportunities for entrepreneurs in market sectors, while threatening the stability of the industry. In the context of such uncertainty and increased vulnerability of business structures, the key task is to develop a reliable cost accounting strategy in the agro-industrial complex, including dairy farming. Management accounting plays a key role among the factors that ensure the protection of enterprises, including cost control, due to its multidimensional nature and impact on decision-making. The authors gave an objective assessment of the current state of cost accounting in dairy farming, identified shortcomings in the context of the formation of management reporting for small agricultural enterprises, and offered practical recommendations for their elimination in order to improve the quality of information provided, the accuracy of calculating the cost of products and optimizing costs at enterprises, which as a result has a positive impact on managerial efficiency and production processes. As a result of the research, a cost accounting methodology for dairy farms was developed, responsibility centers and tasks for specific individuals were identified, as well as a system of indicators. This method is of interest to economists, managers of dairy farms of various scales and other subjects of the agroindustry involved in the work of the agro-industrial complex.
financial stability, accounting data control, calculation of operating costs, cost accounting in management, dairy farming
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