Abstract
The goal is to develop recommendations on the optimal system for the formation of cost of production, since calculation methods currently existing at the enterprises of meat and dairy industry do not allow for a sufficiently accurate determination of the actual cost of individual types of products of a large assortment, which makes it difficult to assess its economic feasibility. In this regard, the tasks are set improving production cost management system and development in practice of new non-traditional mechanisms for obtaining information about the costs and results of production activities. Results – it is shown that one of the backbone sectors of economy is agriculture. Regardless of soil and climatic conditions, even developed industrial countries are investing heavily in the development of domestic agricultural sector. It is noted that the important aspect of the activity of agricultural entity is income generation and business activities. In this context, the application of new approaches to the methods of accounting, analysis and cost control will make it possible to manage production cost and solve the problems of effective functioning of meat and dairy production enterprises. The article discusses methods of calculation in meat and fat industry, issues of anchor cooperation with the involvement of investors. Conclusions – in production of meat and dairy products, a reasonable calculation of products costs plays a special role, which is important when checking the costs associated directly with its sale and provides an opportunity to expand access for all segments of the population.