SPECIFICITY OF ORGANIC PRODUCTION IN UKRAINE AND ITS INFLUENCE ON THE FORMATION OF RELATED COSTS

Abstract

The rapid development of organic production contributes to the improvement of the existing accounting system, which should reflect all the necessary information for management decisions. The purpose of the scientific publication is to study the organizational and technological features of organic production and their impact on the formation of related costs to identify problematic accounting aspects in the context of European integration. The research of opinions of modern scientists on actual questions of the account of manufacture of organic products is analyzed. The current state of development of the European consumer market of organic production is considered, it is noted that the active development of organic production in Ukraine contributes to its long-term success in the organic market of Europe. It is established that organic agricultural production in Ukraine is one of the main directions of development of the agricultural sector of the economy, the article identifies priority areas for achieving strategic goals of the state. The objects of accounting for the costs of organic production enterprises are revealed, their main characteristics are indicated. It is established that the system of accounting for the costs of organic enterprises should be uniform, so it must take into account the standards of organic production, production technology, the requirements of current legislation on production, circulation and labeling of organic products. The study analyzes that in recent decades, completely new methods of cost accounting and costing systems for organic products, which can be divided into three groups. The components of accounting and analytical support for information support and management of costs for the production of organic products are detailed. The specific features that affect the organization of accounting support for organic production are outlined, the main aspects are indicated. The article describes the structured methods of the concept of cost management through appropriate budget planning and regulatory cost accounting, the methods presented include basic principles. The need to reflect in the indicators of financial statements accounting data on the costs of organic production has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, an accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products. It is established that the correct organization of accounting for production costs, in an organic enterprise, should ensure the efficiency and reliability of the entire management system, in particular to enable prompt receipt of true and complete accounting information about costs. The objects of accounting for the costs of organic production enterprises have been identified, which will allow to organize separate accounting of costs for the production of organic products, inorganic products and products of the transition period. It was found that the differentiation of such costs will help control the quality of products and allow you to adapt financial information to the needs of external and internal users.