Development of assessment and accounting of by-products of cattle breeding in agricultural enterprises

Evaluation of by-products in animal husbandry plays a certain role in the formation of the cost of the main product. In the article, using cattle and small ruminants as an example, the current methodological approaches in the regulatory framework and the works of scientists to the evaluation of by-products are considered. In accounting, to calculate the actual cost of manure, it is proposed to open a separate analytical account “Manure Removal” for each age and sex group of cattle on account 20 “Main Production”, sub-account 2 “Livestock”. The cost items in the context of which analytical accounting should be organized are recommended. A method for determining the fair value of manure is proposed, based on the prices of nitrogen, phosphorus and potassium contained in it. Accounting records for manure accounting at actual cost and fair value have been developed.