One of the most important management aspects of cost accounting is their classification. It is for the correct organization of cost accounting production in accordance with their features, composition and value in production process, as well as for the needs of control, analysis, calculation cost and cost management are divided into groups on the basis of which are determined by the purpose of classification or the target approach. The issue of classification of production costs in economics has long been given considerable attention. However, a single classification of costs that would satisfy all researchers and practitioners has not yet been developed. Most domestic and foreign scientists consider the classification of costs, taking into account the economic processes of industrial enterprises, ignoring agriculture, which has specific features. The article is devoted to the study of the target (functional) approach to the classification of production costs, in particular in the aspect of planning, management, control and regulation, taking into accounts the peculiarities of growing crop products. The dependence and influence of technological features of crop production on the size and behavior of costs when grouped into variables and constants are studied. The study concluded that, taking into account the technological features of growing crop products, costs during the growing season of crop production are determined by the cultivated area under a particular crop, and during harvesting and primary processing – the volume of production of a particular product. The importance of taking into account the concept of “responsibility centers” in the control and regulation of costs, the importance of separating this concept from the concept of the place of origin of costs within the objectives, coverage and responsibility. Examples of the distinction between cost centers and centers of responsibility in the field of crop production are given. The expediency of the budgeting process and its role in grouping costs into planned and unscheduled are considered. The importance of accounting and grouping of costs for productive and unproductive costs in crop production is proposed.
TARGETED APPROACH TO COST CLASSIFICATION IN THE CROP INDUSTRY: PLANNING, MANAGEMENT AND CONTROL