Accounting and Evaluation of Internal Control System of Production Costs in Agriculture

The relevance of this work is explained by the importance of correct accounting and effective internal control of costs on production, which directly influences the financial performance of an enterprise, its competitiveness on the market. The practical significance of the work is that the proposed recommendations on the organization and improvement of internal control system of costs on production can be applied by a particular enterprise. The purpose of this work is to systematize the rules of cost accounting in an agricultural enterprise, to assess the system of the internal control of costs and to work out recommendations on the improvement of the ICS of costs in LLC “Poultry Farm Akashevskaya”. The subject of the study is accounting and internal control of the costs on production in agriculture. The first chapter of the work deals with the purpose and objectives of accounting and internal control of the costs on agricultural production, the existing normative acts on this topic and analysis of approaches to evaluation of the system of internal control of costs in agriculture. Analysis of the documentation, organization of cost accounting in LLC "Poultry Farm Akashevskaya" and the calculation of product cost are performed in the second chapter of this work. The system of internal control of costs on production in LLC "Poultry Farm Akashevskaya" is analyzed with the help of a test and analysis of product cost, shortcomings are identified and measures are proposed to improve the internal control system of costs in LLC "Poultry Farm Akashevskaya" in the third chapter of this work.