Organization of quality of agricultural products: an accounting control aspect

Abstract

Accounting system in the company has certain stages. The information required on each of these stages must be specially prepared and interpreted and eventually the internal reporting forms will be provided with the data necessary for making administrative decisions. This necessity applies to the process of the cost accounting on product quality, as today the problem of the quality of products is one of the most actual in economic and social life. The main goal of the company, oriented towards a market is getting a profit under a circumstance of covering all costs. A complete account of all costs is important, but a traditional accounting cannot always realize its functions fully, because the cost accounting on the quality is not included. Nowadays, there are unresolved issues in the Ukrainian companies related to the construction of the mechanism of the cost accounting for product quality. It is known that the allotment on the quality of the accounting documentation that exists in Ukraine, is not provided. The costs of money is not the part of an ordinary production costing. Thus, the problem of reflecting the costs accounting in product quality remains unsolved.