Doctor of Economic Sciences, Professor, Head of the Department of accounting, analysis and audit, Orenburg State University

Postgraduate student of the Department of accounting, analysis and audit, Orenburg State University

Subject. This article deals with the problems associated with the generalization of costs for grain production in the accounting management of agricultural enterprises.

Objectives. Systematization of modern theoretical and practical approaches to the classification of costs for the production of grain as objects of management accounting

Methodology. The methodological basis of the work was general scientific principles and research methods: analysis and synthesis, induction and deduction, systematization of theoretical foundations and practices of organization of management accounting of costs for grain production. In the framework of the integrated approach, methods of observation, grouping and comparison were also used.

Results. The authors substantiate the authors' position on the possibility of using not only conventional groups for the management accounting of grain production costs, but also for the allocation of four additional classification characteristics.

Аpplication. The results of the research have theoretical and applied spheres of application, which can be used in the management accounting practice of business entities specializing in grain production, as well as for further research in the field of accounting.

Conclusions. In management accounting, a grouping of costs for the production of grain is necessary, with the allocation of various classification characteristics. In particular, the division of expenditures by types of cereals grown, in the context of field teams, grain fields, and agrotechnical measures, will increase the objectivity of management information for making decisions of a tactical and strategic nature at the level of departments and the enterprise as a whole.

Keywords: grainproduction, costs, managementaccounting, responsibilitycenter, costcenters, costelements, costitems.

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