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Improvement Of Cost Accounting And Product Costing In Dairy Farming

Table 2: Adjustments of estimated cost overrun using accounting entries at Kirov AE of Kalachinsky district of Omsk region, 2019

Uses of dairy products Number Cost, thousand rubles Adjustment amount, thousand rubles Transaction
Plan Fact
1. milk, cwt:
-ex post 5588 1676.40 1549.05 -127.35 D90 C43(reversing entry)
- for feeding calves 1118 335.40 309.92 -25.48 D20.2 C20 (reversing entry)
Total 6706 2011.80 1858.97 -152.83 х
2. offspring, animals 432 216 207 -9 D11 C20.2(reversing entry)
Total Х 2227.80 2065.97 -161.83 Х
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