THE PROBLEM OF THE CHOICE OF METHOD OF CALCULATION IN AGRICULTURAL ENTERPRISES
In the article the peculiarities of cost accounting and calculation of cost of production in enterprises. Disclosed to the economic substance of formation of cost accounting and calculation of cost of production at the enterprise in modern conditions of development of economy of Ukraine, the necessity of its holding, and proposed areas for further rozvitku. A significant part of the article is devoted to the analysis of the basic methods of costing, discussions about their strengths and weaknesses. Examples of establishing the cost of production. Also shows the cost of production with the full allocation of expenses and the cost of production method marginal revenue. The choice of the method that is best for Prime cost calculation of production at the enterprise.