13. Theory and methodology of cost management in agricultural organizations of Belarus

The materials are examined and approved in a panel session of the Scientific Council of The Republican Scientific Unitary Enterprise The Institute of System Research in Agroindustrial Complex of NAS of Belarus and recommended for publication (Protocol of 27 October 2009 № 20)

Authors: Yu.N. Selyukov, V.V. Chabatul,

E.N. Rakutina, N.A. Leuta

Reviewers:

Doctor of Economics, professor A.S. Sajganov

Candidate of Technical Sciences F.I. Suboch

Theory and methodology of cost management in agricultural organizations of Belarus /

/ Yu. N. Selyukov [others]. Minsk: The Institute of System Research in Agroindustrial Complex of NAS of Belarus, 2010. 92 p.

ISBN 978-985-6925-48-4.

In this book the economic content and correlation of categories expenses, costs are specified and substantiated. The principle evolution stages of the theory and practice of cost management in agrarian sector are researched. The basic systems and methods of cost accounting in modern economy are analysed and conclusions on their usage in agricultural organizations of Belarus are made. On the basis of the offered structural centers of responsibility the information on pig-complex expenses as well as corresponding forms of the accountancy for these three management levels (including the automated processing of the information on the basis of the computer program 1C: Enterprise) are developed on the example of animal industry branch RUUE Pedigree plant Lenino, Gorki region, Mogilev oblast.

The research results are of interest for heads and specialists of agricultural organizations, research assistants, teachers, postgraduate students and students of high education establishments.