INNOVATIVE APPROACHES TO COST ACCOUNTING IN AGRICULTURE TAKING INTO ACCOUNT THE PRINCIPLES OF THE CIRCULAR ECONOMY

Innovative approaches to the organization of cost accounting in agriculture are considered in the context of implementing the principles of the circular economy. The need to transform the traditional accounting model is substantiated, taking into account the environmental, social and resource-saving aspects of sustainable development. The directions of adapting existing cost accounting methods to the needs of the circular economy are determined, in particular by supplementing financial information with non-financial indicators and revising the classification of costs. Ways of integrating new approaches within the framework of current national accounting standards are proposed in order to increase the efficiency of agricultural enterprises and ensure long-term economic growth, taking into account environmental safety.