id: 31072
Title: Documentation of the production processes of organic crop production.
Authors: Ishchenko Ya.
Keywords: documentation, primary documents, production costs, organic production, crop production, details.
Date of publication: 2022-05-27 21:04:46
Last changes: 2022-05-27 21:04:46
Year of publication: 2022
Summary: From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production. This is due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprises regarding the documentation of accounting for the costs of organic crop products production. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of specialized forms for primary accounting of seeds expenses, planting material, protection plants means, fertilizers as those which need special control in the course of production of organic products is substantiated. The organizational and technological features and specifics of control during the transition period, in terms of pure organic production and in terms of parallel production of organic and inorganic products, which should be considered when documenting costs, are highlighted. The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be used during organic production and which are allowed to use in maximum admissible quantities is developed. The developed proposals will allow providing control over observance of the legislation in the field of organic production, to realize control and information functions for primary documents of accounting costs in organic crop production.
URI: http://repository.vsau.vin.ua/repository/getfile.php/31072.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Three Seas Economic Journal. 2022. Vol. 3 № 2. Р. 74-80.
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Published by: Адміністратор
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