Pursuing the goal of rational organization of planning, accounting and control of production costs in each entity, taking into account the peculiarities of the technological process and arrangement of the main and auxiliary production, it is important to determine the optimal method for calculating the cost of production, the detailing of the cost items allowing determining the cost of production as accurately as possible, without complication of calculation methods, economically sound structure of analytical accounting of main and auxiliary production. Entities engaged in the production of essential oil crops as one of the most promising and developing areas of agriculture were selected as the object of research.
The purpose of the research: determination of the methodology for accounting for costs and calculating the cost of essential oil crops and the formation of proposals for its optimization.
Research objectives: based on studying the regulatory framework governing the procedure for accounting for costs and calculating the cost of essential oil crops, analyzing the specifics of accounting for essential oil crops, determine the objects and methodology for calculating the cost of products of the essential oil industry.
Regulatory legal acts, monographic and specialized literature on the research topic were investigated. The writing of the article assumed the use of general scientific methods: analysis and synthesis.
One of the really promising areas of agriculture that will raise the economy to a new level is the cultivation of spicy and essential oil crops. The domestic market for these crops ranges from 600 million rubles up to 1 billion US dollars, while the world market reaches 12 billion US dollars. At the same time, almost more than 90% of this raw material is purchased by our food, pharmaceutical and cosmetic industries abroad, although the country has all the necessary conditions for their cultivation.
The natural and climatic conditions of Stavropol Krai make it possible to grow more than 80% of the world's most popular spicy and essential oil crops. It is worth noting that any special use of chemical plant protection products is not required and the products, in this case, are actually environmentally friendly.