Application of the ABC method in animal husbandry

• Main Authors: Pavlyuchenko Tatyana, Kosteva Natalya
• Format: Article
• Language: English
• Published: EDP Sciences 2020-01-01
• Series: BIO Web of Conferences
• Online Access: https://www.bio-conferences.org/articles/bioconf/full_html/2020/01/bioconf_fies2020_00244/bioconf_fies2020_00244.html

One of the most important problems is the timely and accurate accounting of costs and output. Providing benefits from sales, obtaining benefits from enterprises and, accordingly, improving the quality of products. In this regard, the problem of building a system of state accounting of costs in agriculture is very relevant for national scientists. The article explores the methods of calculating the cost of livestock production by the traditional method and the ABC method, and also studies the prospects for determining the nature of ABC in the practice of enterprises. The study should lead to difficulties. This system is not widespread and does not have developed guidelines. This can lead to an incorrect distribution of processes and costs, a distortion of the calculation of the cost of production. Nevertheless, with a competent approach to using these parameters, you can get more accurate results.