FEATURES OF THE ORGANIZATION AND EVALUATION OF LIVESTOCK AND FATTENING ACCOUNTING

The article examines the features of the organization of fattening accounting for the correct organization of accounting for the meat sector, the main branch of animal husbandry, which is one of two important areas of agriculture. According to the Bureau of Statistics, the annual increase in meat production justifies the need for proper organization of its accounting. The main source of information about the economic activity of agricultural enterprises is the data contained in accounting. Accounting in agriculture is aimed at providing the necessary information about the course of production processes, ensuring the safety of property, increasing profitability, increasing efficiency and improving the quality of work.

Where there is an active market, the fair value of a biological asset or agricultural product can be determined by grouping biological assets or agricultural products according to their main characteristics (for example, prices related to age or quality, items used in this market).

Since the food problem is currently acute, the article shows that the main task of agricultural enterprises is to increase the volume of livestock products depending on the number and productivity of animals. This is possible by increasing the yield of young animals and creating conditions for their proper breeding, balanced feeding, achieving maximum conservation and high growth of the live weight of fattened animals. It also turns out that accounting plays an important role in solving these tasks. He monitors and registers all changes in the composition of the herd, as well as determines the results of breeding and fattening livestock.In addition, the article provides the procedure for the correct determination of incremental and fattening livestock on accounting accounts and the calculation of the cost of live weight.