IMPROVEMENT OF SCIENTIFIC METHODOLOGICAL APPROACHES OF COMPLEX PRODUCTION ACCOUNTING IN GRAIN PROCESSING FACTORIES

Abstract In the article, directions for improving the methodology of complex production accounting in grain processing enterprises have been developed. The purpose of the study is to develop a concept related to the theoretical, methodological rules and tools of complex production accounting in grain processing enterprises. The article analyzes retrospective indicators related to flour and feed products in grain processing enterprises, describes the technology of interaction of production factors in the production function. The overall relationship and degree of influence of factors such as expenses and the main production fund affecting the volume of flour and feed products is proved by the Cobba-Douglas function. In the study, the costs spent on the joint production of flour and fodder products and the average and high efficiency of the main production fund , the level of providing the necessary resources, a decision-making mechanism related to the evaluation of the effectiveness of the joint production of flour and fine feed products , a forecast of flour and fine feed products for the year 2030 of the joint production of flour and fine feed products at grain processing enterprises was developed.