APPLICATION OF THE DIRECT-COSTING COST ACCOUNTING SYSTEM IN EGG POULTRY FARMING

Abstract

Modern methods of farming in poultry farming require a modern approach to the organization of accounting of the facts of the economic life of poultry farms. Choosing the right cost accounting system plays an important role in this. One of the optimal systems is the "direct-costing" system. In conditions of fierce competition, it allows management to make the right decision about the production and sale of a particular type of product. In the accounting of costs under the direct-costing system, the most important thing is the exact division of costs into fixed and variable. An assessment of the tightness of the relationship between the change in costs and the volume of production can help in this. Statistically, this is possible with the help of the correlation coefficient: for variable costs, it approaches one, and for constant costs, it approaches zero. The proposed method is considered on the example of an egg-type poultry farm.