ACCOUNTING FOR THE COSTS OF CARRYING OUT PRODUCTION ACTIVITIES OF FARMS IN THE DIGITAL ECONOMY
DOI:
https://doi.org/10.17605/OSF.IO/M6YZGKeywords:
farms, costs, prime cost, calculation, simple method, process-by-process method.Abstract
The article discusses the issues of accounting for the costs of production activities of farms in the digital economy. The sectoral characteristics of farms, regulatory documents on the cost of production and costs, as well as issues of its correct organization are described.
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