Cost management in the dairy subcomplex: cost classification

   At present, the dairy subcomplex remains one of the most significant sectors of Kazakhstan's agro-industrial complex. In the conditions of the developing market the accounting in the companies engaged in milk processing does not provide the necessary level of information support for adaptation of operational management intentions imputed by the structure of the accounting system, which is not fully used in the enterprises of the republic engaged in secondary processing of non-sort milk raw materials. In the market economy the exact control of costs of production and realization of products, cost estimation of works and services is of particular importance, and cost reduction plays a key role in increasing profits and improving the profitability of goods output.

   The aim is to identify problems associated with the classification of costs of dairy products in the production and processing cycle.

   Methods - comparative analysis to compare different approaches to determining the classification feature of grouping costs for the manufacture of dairy products, traditional methods and modern management reporting systems used in other industries; expert practice was used in studying the opinions of specialists on the current situation in the field of accounting in the dairy industry.

   As a result of the study the following results were obtained - the process of "management", which covers all aspects of agroforming activity, the concept of "costs" was systematized and a more accurate ranking of them for each operational area in the processing of low-quality milk and whey was proposed.

   Conclusions - the developed theoretical, methodological and practical recommendations can be applied to the effective functioning of the mechanism of controlling and calculating the cost of dairy products in milk processing firms, compliance with technological recipes.

1. Nazarova, V.L. (2021). Upravlencheskii uchet : uch. – Almaty: «Fortuna poligraf» - Management Accounting : Textbook – Almaty: "Fortuna Polygraph", 414 [in Russian].

2. Taigashinova, K.T., Yerzhanov, M.S. (2020). Upravlencheskii uchet : ucheb. [Management Accounting : Textbook]. Almaty: Almatinskaya akademiya ekonomiki i statistiki - Almaty Academy of Economics and Statistics, 99 [in Russian].

3. MSFO № 2 «Zapasy». Available at: https://www.finacademy.net/materials/standartumsfo/msfoias-2-zapasy (date of access: 11. 09. 2024) [in Russian].

4. Khoruzhy, L.I., Katkov, Yu.N., Romanova, A.A., Katkova, E.A., Dzhikiya, M.K. (2022). Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles. Journal of Infrastructure, Policy and Development, 6(2), doi: 10.24294/jipd.v6i2.1649 [in English].

5. Alaydar, Zh. (2020). Sistemy ucheta zatrat i kalkulirovaniya sebeostoimosti remontnykh rabot [Systems of cost accounting and calculation of repair costs]. Statistika, uchet i audit - Statistics, accounting and audit, 2(77), 16-20 [in Russian].

6. Romer, A., Ferrer, M. A., Galaviz, B., Castro, J. (2019). Environmental management accounting in companies of the agro-industrial sector. Revista Venezolana de Gerencia, 88, 1086-1097 [in English].

7. Butyugina, A., Gorbunova, E. (2021). Improvement of budgeting subsystem in agriculture of the "AdeptIS: Agrocomplex" configuration. E3S Web of Conferences, 254, 10013. doi: 10.1051/e3sconf/202125410013 [in English].

8. Zakirova, A., Klychova, G., Ostaev, G., Zalilova, Z., Klychova, A. (2020). Analytical support of management accounting in managing sustainable development of agricultural organizations. E3S Web of Conferences, 164, 10008. doi: 10.1051/e3sconf/202016410008 [in English].

9. Tarasov, E.M., Nadezhkina, S.A., Zolkin, A.L., Saradzheva, O.V., Kornetov, A.N. (2023). Modern models of accounting and analytical support for management decision-making. E3S Web of Conferences, 449, 05002. doi: 10.1051/e3sconf/202344905002 [in English].

10. Bogdanova, I., Posolin, M. (2023). The Signification of General Problematics and Budgeting Development Options in the Integrated Systems of Corporate Type in the Agro-industrial Complex. Lecture Notes in Networks and Systems, 574, 657-666. doi: 10.1007/978-3-031-21432-5_69 [in English].

11. Taigashinova, K.T. (2014). Sistema razvitiya upravlencheskogo ucheta: logisticheskie zatraty, ikh klassifikatsiya, servis logisticheskikh uslug [System of development of management accounting: logistics costs, their classification, logistics service]. Almaty: Ekonomika, 212 [in Russian].

12. Averchev, I.V. (2007). Upravlencheskii uchet i otchetnost. Postanovka i vnedrenie [Management accounting and reporting. Implementation and integration]. Moscow: Vershina, 512 [in Russian].

13. Arystambaeva, A.Z. (2015). Klassifikatsiya zatrat v upravlencheskom uchte i yeye vliyaniye na upravleniye izderzkami [Cost classification in management accounting and its impact on cost management]. Available at: https://www.s.esrae.ru/buhforum/pdf/2015/1(8)/16.docx (date of access: 11. 09. 2024) [in Russian].

14. Espergenova, L.R. (2018). Uchet zatrat po tsentram otvetstvennosti: problemy i perspektivy [Cost accounting by responsibility centers: problems and prospects]. Available at: https://www.science-bsea.narod.ru/2009/ekonom_2009/espergenova_uchet.htm (date of access: 11. 09. 2024) [in Russian].

15. Alborov, R.A., Livenkaya, G.N. (2013). Upravlencheskii uchet zatrat po tsentram otvetstvennosti v proizvodstvennykh organizatsiyakh [Management accounting of costs by responsibility centers in manufacturing organizations]. Izhevsk: Udmurtskiy universitet, 108 [in Russian].

16. Bassotto, L.C., Lopes, M.A. (2023). Comparison of different costing methodologies for calculating production costs in dairy farming. Custos e Agronegocio, 19(3), 252-276 [in English].

17. Butkova, O., Chumakova, N., Rudskaya, I., Guzhvina, N., Lebedeva, G. (2024). The Mechanism for Profit as the Main Source of Financial Capital at an Agricultural Enterprise: Problems and Solutions. Lecture Notes in Networks and Systems, 733, 1199-1207. doi: 10.1007/978-3-031-37978-9_116 [in English].