Modern ways and methods of assessing and accounting costs in plant growing

The article discusses modern and promising methods of cost assessment and accounting in crop production, in particular, as applied to winter wheat cultivation. Traditional methods, such as direct, process-by-process, order-by-order, normative and ABC methods, as well as cost accounting methods (operational, financial, managerial) are described. Particular attention is paid to the typical classification of costs in crop production. The main emphasis is on new approaches, including precision farming and digitalization, product life cycle accounting, cost-output analysis, target costing method and the use of artificial intelligence and machine learning. Technologies, parameters for cost assessment and accounting for each area, as well as the advantages of their use are disclosed. The article emphasizes the importance of choosing the most appropriate methods and accounting techniques for a specific agricultural organization in order to increase the profitability and competitiveness of the business