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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ?????????? ?????? ? ?????? ????????? ???????????? ??????????? ??????????
Documenting costs and yield of crops of organic origin
 
Creator ?????????, ????? ????????
Melnychuk, J.P.
 
Subject ????????? ????????????
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organic farming
primary documents
plant growing
documentation
finished product posting
 
Description ?????? ??????????? ?? ??????????? ?????????? ?????? ?????? ?? ?????? ?????????? ?????????
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The article focuses on the study of primary cost accounting and output of organic crop production. The
article has also agreed the key issues that ensure in the primary accounting of organic crop production.
For the survey we have used such general scientific methods as induction and deduction, dialectic, historical
and systematic methods and some specific methods of accounting which include documentation, inventory,
assessment, calculation, accounting records, double entry, balance sheet and financial statements. .
As for the documentation of costs and yield of crops of organic origin, it should be noted that documentation
is an important method of accounting as it?s the basis of initial observation of commercial operations and it?s a
prerequisite for their reflection in accounting.
The article has highlighted the features of documenting the posting of production costs and crop production
of organic origin, and has also studied the order of registration of land in the operating lease for the production of
organic products. The author submits the suggestions for improvement of documenting costs and yields of
organic crop production in order to develop reliable information about the costs of production and the grown
crop of organic origin for management decision-making.
 
Date 2016-08-16T10:09:44Z
2016-08-16T10:09:44Z
2016
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/4590
 
Language uk
 
Relation ?????? ????. ????? : ?????????? ?????;2(76)
 
Publisher ????