Cost management in the dairy subcomplex: cost classification

At present, the dairy subcomplex remains one of the most significant sectors of Kazakhstan's agro-industrial complex. In the conditions of the developing market the accounting in the companies engaged in milk processing does not provide the necessary level of information support for adaptation of operational management intentions imputed by the structure of the accounting system, which is not fully used in the enterprises of the republic engaged in secondary processing of non-sort milk raw materials. In the market economy the exact control of costs of production and realization of products, cost estimation of works and services is of particular importance, and cost reduction plays a key role in increasing profits and improving the profitability of goods output. The aim is to identify problems associated with the classification of costs of dairy products in the production and processing cycle. Methods - comparative analysis to compare different approaches to determining the classification feature of grouping costs for the manufacture of dairy products, traditional methods and modern management reporting systems used in other industries; expert practice was used in studying the opinions of specialists on the current situation in the field of accounting in the dairy industry. As a result of the study the following results were obtained - the process of "management", which covers all aspects of agroforming activity, the concept of "costs" was systematized and a more accurate ranking of them for each operational area in the processing of low-quality milk and whey was proposed. Conclusions - the developed theoretical, methodological and practical recommendations can be applied to the effective functioning of the mechanism of controlling and calculating the cost of dairy products in milk processing firms, compliance with technological recipes.