Priority directions of development of management cost accounting in cattle breeding

Abstract. The article substantiates theoretical principles of managerial cost accounting in the dairy and beef cattle. On the basis of the major specific features of the livestock determined the priority directions of development of organizational measures and methods of management accounting, control and analysis of costs in this strategic sub-sector of animal husbandry. Defined classification criteria and the group’s production costs, the criteria for their inclusion in the cost of production of cattle breeding. Formulated objectives, principles, assumptions and requirements of management accounting, control and analysis of production costs of livestock products. Grounded organizational and methodological aspects of the development of the practice of management accounting for cost items, time periods and responsibility centers of animal husbandry. Developed methods of evaluation of livestock products at cost, on-farm prices transfer prices and the fair value of and accounting of these products in the accounts in accordance with IFRS 41 «Agriculture». Recommendations on organization and management analytical accounting of costs, output, control and analysis of efficiency of production in dairy and beef cattle using a special register (the statement) of management accounting. The developed model of management and communication of information management accounting and controlling the activities of responsibility centres of cattle, and a model of formation of these centers of responsibility of an integrated system of management accounting, planning, control and analysis of costs, output and efficiency of production in dairy and beef cattle. The methodological basis of this integrated model are: phase (time of year) method of accounting, planning, control, cost analysis and output products; the system of management accounting and planning full production costs; the system of management accounting and planning of variable production costs («direct costing»); the system of management accounting and planning production cost standard (the «standard fare»). A certain value in the formation of production costs and production costs, as well as strategic performance management has the proper cost accounting is not only living labor, but also materialized labor in the production of the consumption value of non-current biological assets cattle. In this regard, the proposed managerial cost accounting to charge depreciation on livestock in proportion to the planned volume of milk production from a given number of cows in the agricultural organizations.