E3S Web of Conf.
Volume 222, 2020International Scientific and Practical Conference “Development of the Agro-lndustrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad” (DAIC 2020)
|Number of page(s)||7|
|Section||Food Security. Economics and Legal Regulation in the Agro-industrial Complex|
|Published online||22 December 2020|
Modeling the process of cost formation and their transition to the state of expenses
1 State Agrotechnological University Named after P.A. Kostychev, 390044 Ryazan, Russia
2 National Research Lobachevsky State University of Nizhny Novgorod, 603000 Nizhny Novgorod, Russia
* Corresponding author: Dikusar85@mail.ru
Almost any activity involves a cost. From the point of view of the economy of organizations, costs are the basis of economic life. Directly or indirectly, they are the object or component of the work of all employees of an economic entity - managers, executors, service personnel, etc. In addition, their labor creates costs for the organization in view of the obligation to pay for it. In the context of digitalization of production in the agro-industrial complex, the requirements for accounting are increasing, as the main source of providing enterprise management with information on costs formation. This article studied costs as an object of accounting from the point of view of their recognition, essence, transition from one state to another. As a result of the study, on the basis of balance equality, a symbolic model of costs formation in an economic entity and a model of their transition to the state of expenses were built and substantiated. Such methods as collection and analysis of information, comparison, modeling and a balance method were used.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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