WAYS OF IMPROVING ACCOUNTING IN POULTRY

Abstract

One of the most dynamic and promising branches of the agricultural sector is poultry farming, which provides the population with high-quality food products, in particular, poultry meat and eggs. The structure of agricultural production includes poultry farming, which is characterized by a high level of productivity, quick payback of production and stable demand for products. Poultry products, in particular poultry meat and eggs, play an important role in providing the population with complete food products. The effective functioning of enterprises in the poultry industry largely depends on the proper organization of accounting, which ensures the formation of reliable and timely information about the economic activity of the enterprise. Accounting serves as an important management tool that helps to control the use of resources, determine production costs, form the cost of products and evaluate the financial results of the enterprise. At the same time, the development of market relations, increased competition and the need to improve the efficiency of resource use lead to the need to improve the accounting system at enterprises in the poultry industry. Particular attention needs to be paid to the organization of cost accounting for the production of poultry production, the formation of its cost price, as well as ensuring proper control over the use of material resources, feed, veterinary drugs and other production factors. It is also important to improve the system of management accounting and economic analysis, which make it possible to study the structure of costs in more detail, to determine reserves for their reduction, and to increase the efficiency of production activities of enterprises. Improving the accounting system in the poultry industry will contribute to increasing the reliability of accounting information, improving the quality of management reporting, strengthening control over production processes, and increasing the efficiency of management of enterprises in the industry. In turn, this will create prerequisites for increasing the economic efficiency of poultry enterprises and strengthening their competitive positions on the domestic and foreign markets.