INTERNATIONAL PRACTICE OF COST ACCOUNTING FOR THE PRODUCTION OF ORGANIC DAIRY CATTLE PRODUCTS

The article examines the international practice of cost accounting for the production of organic dairy products. With the growing demand for organic food, effective cost accounting is becoming important to ensure the profitability and sustainability of dairy farming enterprises that adhere to the principles of organic production. The article reveals the concept of organic products, provides types of organic dairy products, analyzes approaches to cost accounting in foreign countries using the example of various systems and methodologies. Special attention is paid to the advantages and disadvantages of various accounting methods in the context of organic production, as well as the possibility of their adaptation and application in the Russian practice of dairy cattle breeding. The article aims to provide practical information for agricultural specialists, accountants, economists, and business leaders interested in developing organic dairy production in Russia.