PROBLEMS IN THE REPORTING AND ASSESSMENT OF THE FUEL COSTS FOR THE MACHINERY PARK IN AGRICULTURE.

The machine-tractor park in agricultural enterprises consumes large quantities of fuel. The fuel is the most difficult type of cost in terms of measurement and cost control. A well-organized documentation and reporting of this cost is the basis for its optimization. Accounting for the cost of fuel should be preceded by its planning, development and implementation of consumption norms, precise measuring the actual consumption. [ABSTRACT FROM AUTHOR]