درخت حوزه‌های تخصصی

The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.

Voluntary deviation from self-control, commonly referred to as moral licensing, is a phenomenon in which an individual justifies his or her immoral and counterproductive behavior depending on various factors, especially past creditable behaviors and activities, without worrying about the loss of his or her reputation and esteem. Considering the undesirable consequences of this phenomenon for the individual, organization and society, this study attempts to find the reasons and factors that lead to the formation of moral licensing in addition to the individual's previous creditable behaviors and activities. The research philosophy was descriptive, the approach was qualitative, and the strategy was emergent-based grounded theory. The population under study consists of managers and employees of public administrations in northeastern Iran. 17 individuals were selected as purposive samples until theoretical saturation was reached. A semi-structured interview was used to collect data. Analysis of the interviews based on actual and theoretical coding shows that the causes of moral licensing are classified into six categories. Identifying these causes can provide solutions to prevent moral licensing in the organizations.