Effect of hop growing technology on the accounting system in the agricultural entity

With the beginning of market relations, Russian hop-growing practically ceased to function due to the lack of purchases from the side of brewing companies. But the government policy of import substitution, pursued in recent years, has given a certain impetus to the revival of this industry. The purpose of this study is to describe the agrobiological and technological features of hop growing and their impact on the accounting process in an agricultural organization. To reveal the main scientific provisions, such general scientific techniques and methods were used as observation, comparison, analysis and synthesis, operation research, etc. Hops as a perennial crop require large capital and current expenditures. When carrying out agrotechnical measures related to the cultivation of hops, it becomes necessary to group costs in a certain system. The study shows that in the international and Russian scientific community, the issue of cost formation and accounting is considered within the framework of crop production in general. The article reveals the main stages of the formation of costs in hop-growing with an indication of accounting objects. Separately, innovations in the regulatory framework for accounting for non-current assets in connection with the reform of the national accounting system are touched upon.