Использование категории вмененных издержек в управленческом учете и оценке результатов сельскохозяйственного производства

Abstract

Introduction. In a market economy, one of the most important parameters taken into account when developing and making management decisions is production costs, which determine the amount of profit, the level of prices for products and other indicators. In cost accounting for agricultural organizations, the practice of traditional calculation based on explicit costs remains, which is not enough for an objective assessment of performance results. In this regard, the introduction and use of the category of opportunity costs in management accounting is a necessary prerequisite for obtaining complete and reliable information about costs. Purpose. Justification of the sequence of calculation of implicit costs in the management accounting system of crop production and directions of use of the information received. Methods. The article proposes a methodological approach to calculating the full economic costs of growing crops, which consists in adjusting the traditionally taken into account explicit costs by the amount of interest on capital. Results. It is substantiated that, among the possible elements of opportunity costs (rent, business income, interest on capital), in agricultural organizations of a collective nature it is necessary to take into account the interest on equity capital. An algorithm for its calculation in the management accounting system has been developed. The cost of production of winter wheat has been determined, taking into account the implicit component. A comparison was made of actual and estimated cost indicators, financial results, and profitability. Conclusion. The economic costs of production are greater than the traditionally taken into account costs by the amount of the implicit component. The calculation of opportunity costs in management accounting allows for a wider use of accounting information when making management decisions.