Accounting valuation of animals for growing and fathering

The article considers current issues of accounting valuation of animals for growing and fattening in modern conditions of animal husbandry development. The article presents key approaches to the valuation of growing and fattening animals. A new concept of accounting valuation of growing and fattening animals is given. The importance of correct valuation for reliable reflection of the organization’s assets and making effective management decisions is substantiated. The paper proposes a classification of animal accounting taking into account various criteria, including age and sex groups, biological characteristics, intended purpose and other factors. Particular attention is paid to practical problems arising in the accounting of growing and fattening animals. It is concluded that an objective and accurate valuation of animals can be obtained by using modern information and application programs taking into account economic and valuation approaches.