Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice

The article investigates ways to improve the calculation of accounting in beekeeping as an industry indispensable to national economic complex that carries out reception of socially important groups of goods with unique properties. Critically examined the methods of calculation of the cost of production according to the current practice of beekeeping farms of Belarus. Defined the stages of calculation of the cost of production of beekeeping. Revealed the problem of calculating the actual cost of production of beekeeping, which lead to its distortion. Proved the ways of improvement of accounting calculation in beekeeping, in particular: 1) the use of by-process method of cost accounting; 2) the allocation of indirect costs is proportional to the energy intensity of production (works); 3) improvement the list of objects of calculation and calculation units in accordance with the specific production process. By the example of bee farms made a comparative calculation of the actual cost of production obtained on completion of the agricultural and technological stage of the existing and advanced technique.