Optimization of cost accounting in the management of the sustainable development of agricultural organizations

The solution of organizational and methodological problems in the field of constructing the management system of costs in managing the sustainable development of agricultural organizations is essential for the possibility of rapid response and adoption of operational management decisions, analysis and adaptation to changing environmental conditions, as well as to maintain the competitiveness and development of the industry as a whole. The article discusses the methodology of organizing costs and tools for their management in agricultural organizations.