Tecnological Approach to identification of accounting items in crop production.

Abstract

The article presents the results of the study on the identification of production objects in crop production. The authors systematized the information about the features of the technological process of crop production including participation in the process of land and biological assets, the dependence of the technological process on natural and climatic conditions, the duration of the biotransformation process, and its mismatch with the calendar period. The authors substantiated an integrated approach to the identification of the production process objects, based on the synthesis of technological and economic approaches.