Особенности учета затрат в животноводстве в соответствии с новыми НСБУ: статьи затрат и перспективы применения

Abstract

In branch of animal husbandry according to the contents the made expenses are non-uniform. They include various material inputs (a forage, biological products, medicines, various materials, etc.), the spent work, depreciation of fixed funds, etc. Considering features of the carried-out agricultural activity, the list and structure of articles of expenses are established by the subject independently according to annexes 3 and 4 to NAS «Accounting features in agriculture».