RUSYA TARIM İŞLETMELERİNDE MALİYETLERİN MUHASEBELEŞTİRİLMESİ ve KULLANILAN YÖNTEMLER
COST ACCOUNTING IN RUSSIAN AGRICULTURAL COMPANIES AND USED METHODS

Summary/Abstract: In today's conditions, the production of plant and animal products, which is complex, difficult and taking place among basic problems of social importance in the agricultural sector. In this context, improving the agricultural production process and renewing and modernizing used technology are among the ways to solve the problem. The rational organization of the production process and the efficient regulation of agricultural activities enable the expansion of the production volume, the increase of product quality and the reduction of product cost. In order to ensure the food independence and reliability of the country, it is essential to develop cost management in order to solve these problems successfully. In order to conduct the cost management effectively, it is necessary to choose more advanced accounting methods and systems that will enable control and evaluation of costs. In this study, firstly, the legal framework related to the accounting of costs in Russian agricultural companies is examined. Then, information about cost types, methods of accounting of costs and used accounts are given.

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