مطالب

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.

This study presents a critical diagnosis of in-service teacher-training activities offered to English language teachers in Iran and aims to investigate whether those teachers were fulfil their expectations. Forty-one English-language teachers participated in this study. Data were collected from 41 secondary-school teachers of English as a foreign language, using a general evaluation questionnaire prepared by Uysal (2012). To analyze the data, the researcher used the frequency and a t-test to answer the study\'s questions. According to the results, Iranian EFL teachers believed that the contents of teacher training programs were far from the reality of the actual classroom situations. The results also revealed that the teachers were not satisfied with their in-service teacher-training activities, which did not fulfill their needs. In this study, the teachers also offered suggestions for the subsequent in-service programs to be held effectively. .