Methodology for accounting and distribution of costs for growing grain crops in agricultural organizations

When growing grain crops, we obtain: grain, grain waste and straw. The problem of distributing costs collected for one accounting object to several calculation objects arises. The article describes the current methodology and existing problems of accounting, distribution of costs for growing grain crops by types of products. Scientists’ proposals for solving these problems are presented. To improve the quality of calculation, the author suggests opening two additional analytical accounts for each crop: «Costs of harvesting straw» and «Costs of delivering grain». To distribute costs formed before harvesting crops, it is recommended to use a coefficient calculated based on the content of nutritional value in grain and straw in centners of feed units or exchange energy in megajoules.