Improving the Calculation of Grain Product Costs

The theoretical and methodological aspects of calculating the cost of grain products are examined, with particular attention to existing approaches to the formation of production costs and their allocation among different types of products. The study considers the accounting of costs arising in grain processing, their allocation to the relevant products, and key directions for improving the costing process. Methodological approaches aimed at enhancing the accuracy and reliability of cost information, strengthening cost control, assessing product profitability, and supporting effective managerial decision-making are substantiated.