Совершенствование учета производственных затрат сельскохозяйственных предприятий по экономическим элементам

It is considered an alternative variant of productive expenditures of agricultural enterprises discount. It is developed a list of synthetic accounts of the first and second sequences, taking into account agricultural specificity and allowing to differentiate financial and administrative bookkeeping under a common discounting system. It is shown on an example of definite bookkeeping notes how it is possible to group expenditures at expenses elements, calculative pieces and calculative objects under a given discounting variant.