Development of accounting and analytical support for cost management in horse-breeding

This article discusses the accounting and analytical support for cost management in horse breeding. The lack of a unified cost accounting and analysis system makes it difficult to control the cost of production. The main problem in horse breeding is the underdeveloped domestic market, the rising prices for resources, and the lack of specific technologies for training and testing breeding horses. The author presents the main factors that hinder the development of certain areas of horse breeding, particularly breeding. The article proposes a cost calculation for offspring in breeding horse breeding, as well as the impact of the ratio of fixed and variable costs on the performance of breeding horse breeding.