IMPROVING COST ACCOUNTING FOR SALES OF AGRICULTURAL PRODUCTS
Keywords:
Economic process, implementation process, financial accounting, management accounting, synthetic account, analytical account, prime cost, improving of sales, accounting of sales, cost of goods, sale price, transfer price, financial result.Abstract
The article discusses the role and importance of the sales process in agricultural enterprises’ economic activities in modern conditions, improving the costs’ accounting and distribution which is associated with agricultural products selling, determining the financial results of each product sold, identifying methods for establishing transfer prices in the economic relations of production units in agricultural enterprises and improving the reflection in accounting accounts of agricultural products selling process.
