INDUSTRIAL FEATURES OF METHOD OF ACCOUNTING COSTS FOR PRODUCTION OF PLANT PRODUCTS
The article is devoted to the consideration of the features, tasks and problems of accounting for the costs of crop production in small agricultural organizations. The relevance of the chosen topic is due to pronounced industry factors and the seasonal nature of the process of crop production, as a result of differences between the implementation of production costs and profit from the sale of grown products. The purpose of this article is to identify the main problems of accounting for the costs of crop production, and to consider the existing methods of differentiating costs depending on the reporting period of implementation of costs and output.