The possibility of using innovative management systems costing and calculating the cost of production in agricultural organizations
The article considers the possibility of using innovative cost management systems and calculating the cost of production. Traditional and innovative methods of managing costs and stocks are given. The main tasks and goals of management accounting in traditional models are indicated. The formation of production cost according to the full cost price method is presented. At the example of the agricultural organization, the method of management of stocks and costs “target-costing” is considered. The calculation of indicators of the target unit cost of production by the method “target costing” is given. The necessity of introducing innovative methods of cost and inventory management into domestic practice, which will eliminate the typical shortcomings of traditional methods and can be applied in management accounting to achieve various management goals, is substantiated.