Статьи

PRODUCTION COSTS ACCOUNTING IN THE NUT INDUSTRY BY AGRICULTURAL ENTERPRISES

T. H. Bondarіeva
National University of Water and Environmental Engineering
O. B. Nemkovych
Rivne College of National University of Life and Environmental Sciences of Ukraine
Ключові слова
long-term biological assets of crop production fruit plants costs finished products accounting.

Abstract

The influence of technological peculiarities of the nut industry on theconstruction of accounting in the agricultural enterprises is investigated inthe article. The list of expenses for the planting of a walnut garden and theorder of their reflection in the accounting are determined. The procedure fordocumented registration of adding the perennial plantations to the list ofimmature and mature biological assets of crop production, as well asobtaining finished products from the immature plantations is considered.The features of depreciation accrual on the mature perennial plantations aredetermined.

Author Biographies

T. H. Bondarіeva, National University of Water and Environmental Engineering
Candidate of Economics (Ph.D.), Associate Professor
O. B. Nemkovych, Rivne College of National University of Life and Environmental Sciences of Ukraine
Candidate of Economics (Ph.D.), Associate Professor

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