Economics and Business Management

In recent years, there has been a tendency for rapid growth in organic crop production both in Ukraine and in the world. Due to the dynamic increase in organic production, crop production provides food security for the state, as well as becomes the template for creating new jobs in rural areas and remains a key budget-forming factor for the Ukraine’s gross domestic product’s growth. The article systematizes information on the development trends in organic crop production, compares the state of organic crop production in Ukraine with the world’s major economies, and forecasts the prospects for the organic production development in Ukraine until 2030. It has been established that organic crop production has the following organizational and technological characteristics: the production process is associated with biotransformation; the production cycle lasts for a year; the main production tool is agricultural land with organic status. It has been proven that these organizational and technological characteristics of organic crop production impact accounting at agricultural enterprises. The study has analyzed the cost structure for organic crop production at agricultural enterprises in the Kyiv region. It has been determined that the largest percentage in the crop production cost structure is occupied by the costs of fertilizers. It has been proven that this cost item needs to be broken down when keeping records of costs for growing organic crop production in order to control them and obtain economic benefits for agricultural enterprises. The offered cost breakdown for organic fertilizers provides the information flows to control costs, taking into account their worthiness, physical and chemical characteristics, analytical accounting, and economic efficiency of organic crop production at agricultural enterprises

organic production; organic crop production; agricultural land with organic (biological) status; costs of organic crop production; organic fertilizers