id sid tid token lemma pos issue-712 1 1 baltic baltic PROPN issue-712 1 2 journal journal PROPN issue-712 1 3 of of ADP issue-712 1 4 economic economic ADJ issue-712 1 5 studies study NOUN issue-712 1 6 116 116 NUM issue-712 1 7 vol vol NOUN issue-712 1 8 . . PROPN issue-712 2 1 5 5 NUM issue-712 2 2 , , PUNCT issue-712 2 3 no no INTJ issue-712 2 4 . . NOUN issue-712 2 5 4 4 NUM issue-712 2 6 , , PUNCT issue-712 2 7 2019 2019 NUM issue-712 2 8 corresponding correspond VERB issue-712 2 9 author author NOUN issue-712 2 10 : : PUNCT issue-712 2 11 1 1 NUM issue-712 2 12 vinnytsia vinnytsia ADJ issue-712 2 13 national national PROPN issue-712 2 14 agrarian agrarian PROPN issue-712 2 15 university university PROPN issue-712 2 16 , , PUNCT issue-712 2 17 ukraine ukraine NOUN issue-712 2 18 . . PUNCT issue-712 3 1 e e X issue-712 3 2 - - NOUN issue-712 3 3 mail mail NOUN issue-712 3 4 : : PUNCT issue-712 3 5 sergeykozachenko@ukr.net sergeykozachenko@ukr.net NOUN issue-712 3 6 orcid orcid NOUN issue-712 3 7 : : PUNCT issue-712 3 8 https://orcid.org/0000-0002-8469-7081 https://orcid.org/0000-0002-8469-7081 PROPN issue-712 3 9 2 2 NUM issue-712 3 10 national national ADJ issue-712 3 11 scientific scientific ADJ issue-712 3 12 center center NOUN issue-712 3 13 “ " PUNCT issue-712 3 14 institute institute NOUN issue-712 3 15 of of ADP issue-712 3 16 agrarian agrarian ADJ issue-712 3 17 economics economic NOUN issue-712 3 18 ” " PUNCT issue-712 3 19 , , PUNCT issue-712 3 20 ukraine ukraine NOUN issue-712 3 21 . . PUNCT issue-712 4 1 e e X issue-712 4 2 - - NOUN issue-712 4 3 mail mail NOUN issue-712 4 4 : : PUNCT issue-712 5 1 alexpanadiy@gmail.com alexpanadiy@gmail.com X issue-712 5 2 orcid orcid NOUN issue-712 5 3 : : PUNCT issue-712 5 4 https://orcid.org/0000-0002-4771-812x https://orcid.org/0000-0002-4771-812x PROPN issue-712 5 5 3 3 NUM issue-712 5 6 vinnytsia vinnytsia PROPN issue-712 5 7 national national PROPN issue-712 5 8 agrarian agrarian PROPN issue-712 5 9 university university PROPN issue-712 5 10 , , PUNCT issue-712 5 11 ukraine ukraine NOUN issue-712 5 12 . . PUNCT issue-712 6 1 e e X issue-712 6 2 - - NOUN issue-712 6 3 mail mail NOUN issue-712 6 4 : : PUNCT issue-712 6 5 chudaklina@ukr.net chudaklina@ukr.net NOUN issue-712 6 6 orcid orcid NOUN issue-712 6 7 : : PUNCT issue-712 6 8 https://orcid.org/0000-0002-9687-5148 https://orcid.org/0000-0002-9687-5148 NOUN issue-712 6 9 doi doi PROPN issue-712 6 10 : : PUNCT issue-712 6 11 https://doi.org/10.30525/2256-0742/2019-5-4-116-121 https://doi.org/10.30525/2256-0742/2019-5-4-116-121 X issue-712 6 12 applied apply VERB issue-712 6 13 aspects aspect NOUN issue-712 6 14 of of ADP issue-712 6 15 the the DET issue-712 6 16 distribution distribution NOUN issue-712 6 17 of of ADP issue-712 6 18 spendings spending NOUN issue-712 6 19 for for ADP issue-712 6 20 management management NOUN issue-712 6 21 accounting accounting NOUN issue-712 6 22 and and CCONJ issue-712 6 23 control control PROPN issue-712 6 24 anna anna PROPN issue-712 6 25 kozachenko1 kozachenko1 PROPN issue-712 6 26 , , PUNCT issue-712 6 27 oleksandr oleksandr PROPN issue-712 6 28 panadiy2 panadiy2 PROPN issue-712 6 29 , , PUNCT issue-712 6 30 lina lina PROPN issue-712 6 31 сhudak3 сhudak3 PROPN issue-712 6 32 abstract abstract NOUN issue-712 6 33 . . PUNCT issue-712 7 1 the the DET issue-712 7 2 article article NOUN issue-712 7 3 deals deal VERB issue-712 7 4 with with ADP issue-712 7 5 questions question NOUN issue-712 7 6 of of ADP issue-712 7 7 distribution distribution NOUN issue-712 7 8 of of ADP issue-712 7 9 expenses expense NOUN issue-712 7 10 of of ADP issue-712 7 11 agricultural agricultural ADJ issue-712 7 12 producers producer NOUN issue-712 7 13 of of ADP issue-712 7 14 goods good NOUN issue-712 7 15 for for ADP issue-712 7 16 the the DET issue-712 7 17 purposes purpose NOUN issue-712 7 18 of of ADP issue-712 7 19 management management NOUN issue-712 7 20 accounting accounting NOUN issue-712 7 21 and and CCONJ issue-712 7 22 control control NOUN issue-712 7 23 . . PUNCT issue-712 8 1 methodology methodology NOUN issue-712 8 2 . . PUNCT issue-712 9 1 in in ADP issue-712 9 2 the the DET issue-712 9 3 course course NOUN issue-712 9 4 of of ADP issue-712 9 5 the the DET issue-712 9 6 research research NOUN issue-712 9 7 , , PUNCT issue-712 9 8 the the DET issue-712 9 9 arguments argument NOUN issue-712 9 10 in in ADP issue-712 9 11 support support NOUN issue-712 9 12 of of ADP issue-712 9 13 the the DET issue-712 9 14 proof proof NOUN issue-712 9 15 of of ADP issue-712 9 16 the the DET issue-712 9 17 managerial managerial ADJ issue-712 9 18 nature nature NOUN issue-712 9 19 of of ADP issue-712 9 20 accounting accounting NOUN issue-712 9 21 of of ADP issue-712 9 22 expenses expense NOUN issue-712 9 23 and and CCONJ issue-712 9 24 calculation calculation NOUN issue-712 9 25 of of ADP issue-712 9 26 the the DET issue-712 9 27 prime prime ADJ issue-712 9 28 cost cost NOUN issue-712 9 29 of of ADP issue-712 9 30 agricultural agricultural ADJ issue-712 9 31 products product NOUN issue-712 9 32 are be AUX issue-712 9 33 advanced advanced ADJ issue-712 9 34 . . PUNCT issue-712 10 1 it it PRON issue-712 10 2 causes cause VERB issue-712 10 3 the the DET issue-712 10 4 shift shift NOUN issue-712 10 5 of of ADP issue-712 10 6 emphases emphasis NOUN issue-712 10 7 of of ADP issue-712 10 8 management management NOUN issue-712 10 9 accounting account VERB issue-712 10 10 to to ADP issue-712 10 11 this this DET issue-712 10 12 section section NOUN issue-712 10 13 as as ADP issue-712 10 14 to to ADP issue-712 10 15 one one NUM issue-712 10 16 of of ADP issue-712 10 17 the the DET issue-712 10 18 key key ADJ issue-712 10 19 instruments instrument NOUN issue-712 10 20 of of ADP issue-712 10 21 management management NOUN issue-712 10 22 of of ADP issue-712 10 23 expenses expense NOUN issue-712 10 24 of of ADP issue-712 10 25 the the DET issue-712 10 26 agricultural agricultural ADJ issue-712 10 27 enterprises enterprise NOUN issue-712 10 28 . . PUNCT issue-712 11 1 results result NOUN issue-712 11 2 . . PUNCT issue-712 12 1 expense expense NOUN issue-712 12 2 management management NOUN issue-712 12 3 on on ADP issue-712 12 4 the the DET issue-712 12 5 basis basis NOUN issue-712 12 6 of of ADP issue-712 12 7 accounting accounting NOUN issue-712 12 8 tools tool NOUN issue-712 12 9 is be AUX issue-712 12 10 the the DET issue-712 12 11 main main ADJ issue-712 12 12 leverage leverage NOUN issue-712 12 13 over over ADP issue-712 12 14 the the DET issue-712 12 15 administrative administrative ADJ issue-712 12 16 strategy strategy NOUN issue-712 12 17 of of ADP issue-712 12 18 agrarian agrarian ADJ issue-712 12 19 producers producer NOUN issue-712 12 20 in in ADP issue-712 12 21 the the DET issue-712 12 22 conditions condition NOUN issue-712 12 23 of of ADP issue-712 12 24 strengthening strengthening NOUN issue-712 12 25 of of ADP issue-712 12 26 the the DET issue-712 12 27 volatility volatility NOUN issue-712 12 28 of of ADP issue-712 12 29 the the DET issue-712 12 30 market market NOUN issue-712 12 31 , , PUNCT issue-712 12 32 aggravation aggravation NOUN issue-712 12 33 of of ADP issue-712 12 34 the the DET issue-712 12 35 competition competition NOUN issue-712 12 36 , , PUNCT issue-712 12 37 and and CCONJ issue-712 12 38 the the DET issue-712 12 39 growing grow VERB issue-712 12 40 influence influence NOUN issue-712 12 41 of of ADP issue-712 12 42 the the DET issue-712 12 43 world world NOUN issue-712 12 44 prices price NOUN issue-712 12 45 for for ADP issue-712 12 46 products product NOUN issue-712 12 47 of of ADP issue-712 12 48 agricultural agricultural ADJ issue-712 12 49 production production NOUN issue-712 12 50 on on ADP issue-712 12 51 pricing pricing NOUN issue-712 12 52 at at ADP issue-712 12 53 the the DET issue-712 12 54 subjects subject NOUN issue-712 12 55 of of ADP issue-712 12 56 the the DET issue-712 12 57 agrarian agrarian ADJ issue-712 12 58 market market NOUN issue-712 12 59 . . PUNCT issue-712 13 1 at at ADP issue-712 13 2 the the DET issue-712 13 3 same same ADJ issue-712 13 4 time time NOUN issue-712 13 5 , , PUNCT issue-712 13 6 cost cost VERB issue-712 13 7 accounting accounting NOUN issue-712 13 8 and and CCONJ issue-712 13 9 calculation calculation NOUN issue-712 13 10 of of ADP issue-712 13 11 product product NOUN issue-712 13 12 costs cost NOUN issue-712 13 13 make make VERB issue-712 13 14 a a DET issue-712 13 15 separate separate ADJ issue-712 13 16 subsystem subsystem NOUN issue-712 13 17 of of ADP issue-712 13 18 management management NOUN issue-712 13 19 accounting accounting NOUN issue-712 13 20 , , PUNCT issue-712 13 21 based base VERB issue-712 13 22 on on ADP issue-712 13 23 a a DET issue-712 13 24 combination combination NOUN issue-712 13 25 of of ADP issue-712 13 26 various various ADJ issue-712 13 27 elements element NOUN issue-712 13 28 of of ADP issue-712 13 29 a a DET issue-712 13 30 method method NOUN issue-712 13 31 of of ADP issue-712 13 32 accounting accounting NOUN issue-712 13 33 . . PUNCT issue-712 14 1 this this DET issue-712 14 2 subsystem subsystem NOUN issue-712 14 3 consists consist VERB issue-712 14 4 of of ADP issue-712 14 5 its its PRON issue-712 14 6 internal internal ADJ issue-712 14 7 divisions division NOUN issue-712 14 8 and and CCONJ issue-712 14 9 parts part NOUN issue-712 14 10 , , PUNCT issue-712 14 11 and and CCONJ issue-712 14 12 a a DET issue-712 14 13 segment segment NOUN issue-712 14 14 of of ADP issue-712 14 15 cost cost NOUN issue-712 14 16 distribution distribution NOUN issue-712 14 17 for for ADP issue-712 14 18 the the DET issue-712 14 19 maintenance maintenance NOUN issue-712 14 20 of of ADP issue-712 14 21 machines machine NOUN issue-712 14 22 and and CCONJ issue-712 14 23 equipment equipment NOUN issue-712 14 24 of of ADP issue-712 14 25 agricultural agricultural ADJ issue-712 14 26 enterprises enterprise NOUN issue-712 14 27 is be AUX issue-712 14 28 investigated investigate VERB issue-712 14 29 in in ADP issue-712 14 30 the the DET issue-712 14 31 article article NOUN issue-712 14 32 . . PUNCT issue-712 15 1 in in ADP issue-712 15 2 particular particular ADJ issue-712 15 3 , , PUNCT issue-712 15 4 the the DET issue-712 15 5 article article NOUN issue-712 15 6 demonstrates demonstrate VERB issue-712 15 7 the the DET issue-712 15 8 statement statement NOUN issue-712 15 9 about about ADP issue-712 15 10 the the DET issue-712 15 11 discrepancy discrepancy NOUN issue-712 15 12 of of ADP issue-712 15 13 the the DET issue-712 15 14 actual actual ADJ issue-712 15 15 state state NOUN issue-712 15 16 of of ADP issue-712 15 17 distribution distribution NOUN issue-712 15 18 of of ADP issue-712 15 19 these these DET issue-712 15 20 expenses expense NOUN issue-712 15 21 to to ADP issue-712 15 22 the the DET issue-712 15 23 order order NOUN issue-712 15 24 provided provide VERB issue-712 15 25 by by ADP issue-712 15 26 ukrainian ukrainian ADJ issue-712 15 27 normative normative ADJ issue-712 15 28 and and CCONJ issue-712 15 29 methodical methodical ADJ issue-712 15 30 documents document NOUN issue-712 15 31 in in ADP issue-712 15 32 the the DET issue-712 15 33 field field NOUN issue-712 15 34 of of ADP issue-712 15 35 accounting accounting NOUN issue-712 15 36 , , PUNCT issue-712 15 37 and and CCONJ issue-712 15 38 the the DET issue-712 15 39 key key ADJ issue-712 15 40 reasons reason NOUN issue-712 15 41 of of ADP issue-712 15 42 this this DET issue-712 15 43 negative negative ADJ issue-712 15 44 phenomenon phenomenon NOUN issue-712 15 45 are be AUX issue-712 15 46 being be AUX issue-712 15 47 established establish VERB issue-712 15 48 . . PUNCT issue-712 16 1 the the DET issue-712 16 2 first first ADJ issue-712 16 3 of of ADP issue-712 16 4 such such ADJ issue-712 16 5 reasons reason NOUN issue-712 16 6 is be AUX issue-712 16 7 insignificance insignificance NOUN issue-712 16 8 of of ADP issue-712 16 9 sanctions sanction NOUN issue-712 16 10 for for ADP issue-712 16 11 violation violation NOUN issue-712 16 12 of of ADP issue-712 16 13 accounting accounting NOUN issue-712 16 14 legislation legislation NOUN issue-712 16 15 , , PUNCT issue-712 16 16 which which PRON issue-712 16 17 exists exist VERB issue-712 16 18 in in ADP issue-712 16 19 ukraine ukraine NOUN issue-712 16 20 , , PUNCT issue-712 16 21 and and CCONJ issue-712 16 22 the the DET issue-712 16 23 international international ADJ issue-712 16 24 accounting accounting NOUN issue-712 16 25 rules rule NOUN issue-712 16 26 , , PUNCT issue-712 16 27 which which PRON issue-712 16 28 according accord VERB issue-712 16 29 to to ADP issue-712 16 30 the the DET issue-712 16 31 established establish VERB issue-712 16 32 statutory statutory ADJ issue-712 16 33 requirements requirement NOUN issue-712 16 34 or or CCONJ issue-712 16 35 their their PRON issue-712 16 36 own own ADJ issue-712 16 37 initiative initiative NOUN issue-712 16 38 are be AUX issue-712 16 39 used use VERB issue-712 16 40 by by ADP issue-712 16 41 agricultural agricultural ADJ issue-712 16 42 producers producer NOUN issue-712 16 43 . . PUNCT issue-712 17 1 the the DET issue-712 17 2 second second ADJ issue-712 17 3 reason reason NOUN issue-712 17 4 lies lie VERB issue-712 17 5 in in ADP issue-712 17 6 an an DET issue-712 17 7 optional optional ADJ issue-712 17 8 character character NOUN issue-712 17 9 of of ADP issue-712 17 10 methodical methodical ADJ issue-712 17 11 approaches approach NOUN issue-712 17 12 , , PUNCT issue-712 17 13 developed develop VERB issue-712 17 14 at at ADP issue-712 17 15 the the DET issue-712 17 16 level level NOUN issue-712 17 17 of of ADP issue-712 17 18 the the DET issue-712 17 19 relevant relevant ADJ issue-712 17 20 ministries ministry NOUN issue-712 17 21 and and CCONJ issue-712 17 22 departments department NOUN issue-712 17 23 , , PUNCT issue-712 17 24 to to ADP issue-712 17 25 the the DET issue-712 17 26 accounting accounting NOUN issue-712 17 27 of of ADP issue-712 17 28 expenses expense NOUN issue-712 17 29 for for ADP issue-712 17 30 cars car NOUN issue-712 17 31 and and CCONJ issue-712 17 32 the the DET issue-712 17 33 equipment equipment NOUN issue-712 17 34 , , PUNCT issue-712 17 35 at at ADP issue-712 17 36 the the DET issue-712 17 37 low low ADJ issue-712 17 38 initiative initiative NOUN issue-712 17 39 of of ADP issue-712 17 40 accountants accountant NOUN issue-712 17 41 with with ADP issue-712 17 42 the the DET issue-712 17 43 postsoviet postsoviet ADJ issue-712 17 44 style style NOUN issue-712 17 45 of of ADP issue-712 17 46 thinking thinking NOUN issue-712 17 47 that that PRON issue-712 17 48 is be AUX issue-712 17 49 fatal fatal ADJ issue-712 17 50 to to ADP issue-712 17 51 the the DET issue-712 17 52 idea idea NOUN issue-712 17 53 of of ADP issue-712 17 54 the the DET issue-712 17 55 reliable reliable ADJ issue-712 17 56 distribution distribution NOUN issue-712 17 57 of of ADP issue-712 17 58 these these DET issue-712 17 59 expenses expense NOUN issue-712 17 60 . . PUNCT issue-712 18 1 practical practical ADJ issue-712 18 2 implications implication NOUN issue-712 18 3 . . PUNCT issue-712 19 1 to to PART issue-712 19 2 resolve resolve VERB issue-712 19 3 the the DET issue-712 19 4 problem problem NOUN issue-712 19 5 of of ADP issue-712 19 6 reliability reliability NOUN issue-712 19 7 of of ADP issue-712 19 8 information information NOUN issue-712 19 9 about about ADP issue-712 19 10 costs cost NOUN issue-712 19 11 of of ADP issue-712 19 12 machines machine NOUN issue-712 19 13 and and CCONJ issue-712 19 14 the the DET issue-712 19 15 equipment equipment NOUN issue-712 19 16 negotiated negotiate VERB issue-712 19 17 in in ADP issue-712 19 18 prime prime ADJ issue-712 19 19 cost cost NOUN issue-712 19 20 of of ADP issue-712 19 21 agricultural agricultural ADJ issue-712 19 22 products product NOUN issue-712 19 23 ( ( PUNCT issue-712 19 24 works work NOUN issue-712 19 25 , , PUNCT issue-712 19 26 services service NOUN issue-712 19 27 ) ) PUNCT issue-712 19 28 , , PUNCT issue-712 19 29 an an DET issue-712 19 30 automatic automatic ADJ issue-712 19 31 algorithm algorithm NOUN issue-712 19 32 of of ADP issue-712 19 33 distribution distribution NOUN issue-712 19 34 of of ADP issue-712 19 35 these these DET issue-712 19 36 expenses expense NOUN issue-712 19 37 is be AUX issue-712 19 38 offered offer VERB issue-712 19 39 , , PUNCT issue-712 19 40 which which PRON issue-712 19 41 is be AUX issue-712 19 42 supposed suppose VERB issue-712 19 43 to to PART issue-712 19 44 be be AUX issue-712 19 45 realized realize VERB issue-712 19 46 via via ADP issue-712 19 47 the the DET issue-712 19 48 corresponding corresponding ADJ issue-712 19 49 accounting accounting NOUN issue-712 19 50 software software NOUN issue-712 19 51 . . PUNCT issue-712 20 1 the the DET issue-712 20 2 point point NOUN issue-712 20 3 of of ADP issue-712 20 4 use use NOUN issue-712 20 5 of of ADP issue-712 20 6 the the DET issue-712 20 7 software software NOUN issue-712 20 8 is be AUX issue-712 20 9 caused cause VERB issue-712 20 10 , , PUNCT issue-712 20 11 on on ADP issue-712 20 12 the the DET issue-712 20 13 one one NUM issue-712 20 14 hand hand NOUN issue-712 20 15 , , PUNCT issue-712 20 16 by by ADP issue-712 20 17 considerable considerable ADJ issue-712 20 18 by by ADP issue-712 20 19 labour labour ADJ issue-712 20 20 input input NOUN issue-712 20 21 of of ADP issue-712 20 22 the the DET issue-712 20 23 process process NOUN issue-712 20 24 of of ADP issue-712 20 25 accumulation accumulation NOUN issue-712 20 26 and and CCONJ issue-712 20 27 allocation allocation NOUN issue-712 20 28 of of ADP issue-712 20 29 costs cost NOUN issue-712 20 30 on on ADP issue-712 20 31 the the DET issue-712 20 32 offered offer VERB issue-712 20 33 algorithm algorithm NOUN issue-712 20 34 , , PUNCT issue-712 20 35 and and CCONJ issue-712 20 36 on on ADP issue-712 20 37 the the DET issue-712 20 38 other other ADJ issue-712 20 39 hand hand NOUN issue-712 20 40 , , PUNCT issue-712 20 41 by by ADP issue-712 20 42 technical technical ADJ issue-712 20 43 capabilities capability NOUN issue-712 20 44 of of ADP issue-712 20 45 the the DET issue-712 20 46 agrarian agrarian ADJ issue-712 20 47 enterprises enterprise NOUN issue-712 20 48 which which PRON issue-712 20 49 , , PUNCT issue-712 20 50 according accord VERB issue-712 20 51 to to ADP issue-712 20 52 data datum NOUN issue-712 20 53 of of ADP issue-712 20 54 the the DET issue-712 20 55 last last ADJ issue-712 20 56 researches research NOUN issue-712 20 57 in in ADP issue-712 20 58 this this DET issue-712 20 59 sphere sphere NOUN issue-712 20 60 , , PUNCT issue-712 20 61 point point VERB issue-712 20 62 at at ADP issue-712 20 63 the the DET issue-712 20 64 almost almost ADV issue-712 20 65 completed complete VERB issue-712 20 66 process process NOUN issue-712 20 67 of of ADP issue-712 20 68 automation automation NOUN issue-712 20 69 of of ADP issue-712 20 70 accounting account VERB issue-712 20 71 in in ADP issue-712 20 72 agriculture agriculture NOUN issue-712 20 73 on on ADP issue-712 20 74 the the DET issue-712 20 75 basis basis NOUN issue-712 20 76 of of ADP issue-712 20 77 computer computer NOUN issue-712 20 78 accounting accounting NOUN issue-712 20 79 programs program NOUN issue-712 20 80 . . PUNCT issue-712 21 1 value value NOUN issue-712 21 2 / / SYM issue-712 21 3 originality originality NOUN issue-712 21 4 . . PUNCT issue-712 22 1 the the DET issue-712 22 2 methodological methodological ADJ issue-712 22 3 basis basis NOUN issue-712 22 4 of of ADP issue-712 22 5 such such DET issue-712 22 6 an an DET issue-712 22 7 algorithm algorithm NOUN issue-712 22 8 is be AUX issue-712 22 9 created create VERB issue-712 22 10 by by ADP issue-712 22 11 the the DET issue-712 22 12 developed develop VERB issue-712 22 13 suggestions suggestion NOUN issue-712 22 14 for for ADP issue-712 22 15 improvement improvement NOUN issue-712 22 16 of of ADP issue-712 22 17 the the DET issue-712 22 18 distribution distribution NOUN issue-712 22 19 of of ADP issue-712 22 20 costs cost NOUN issue-712 22 21 for for ADP issue-712 22 22 machines machine NOUN issue-712 22 23 and and CCONJ issue-712 22 24 equipment equipment NOUN issue-712 22 25 maintenance maintenance NOUN issue-712 22 26 by by ADP issue-712 22 27 ensuring ensure VERB issue-712 22 28 the the DET issue-712 22 29 personified personified ADJ issue-712 22 30 accounting accounting NOUN issue-712 22 31 of of ADP issue-712 22 32 expenses expense NOUN issue-712 22 33 on on ADP issue-712 22 34 every every DET issue-712 22 35 object object NOUN issue-712 22 36 of of ADP issue-712 22 37 these these DET issue-712 22 38 means mean NOUN issue-712 22 39 of of ADP issue-712 22 40 labour labour NOUN issue-712 22 41 . . PUNCT issue-712 23 1 it it PRON issue-712 23 2 is be AUX issue-712 23 3 proposed propose VERB issue-712 23 4 to to PART issue-712 23 5 carry carry VERB issue-712 23 6 out out ADP issue-712 23 7 the the DET issue-712 23 8 further further ADJ issue-712 23 9 distribution distribution NOUN issue-712 23 10 of of ADP issue-712 23 11 accumulated accumulate VERB issue-712 23 12 expenses expense NOUN issue-712 23 13 on on ADP issue-712 23 14 direct direct ADJ issue-712 23 15 fuel fuel NOUN issue-712 23 16 consumption consumption NOUN issue-712 23 17 expenses expense NOUN issue-712 23 18 on on ADP issue-712 23 19 these these DET issue-712 23 20 objects object NOUN issue-712 23 21 when when SCONJ issue-712 23 22 using use VERB issue-712 23 23 active active ADJ issue-712 23 24 machines machine NOUN issue-712 23 25 and and CCONJ issue-712 23 26 mechanisms mechanism NOUN issue-712 23 27 in in ADP issue-712 23 28 terms term NOUN issue-712 23 29 of of ADP issue-712 23 30 directions direction NOUN issue-712 23 31 of of ADP issue-712 23 32 expenditure expenditure NOUN issue-712 23 33 and and CCONJ issue-712 23 34 in in ADP issue-712 23 35 proportion proportion NOUN issue-712 23 36 to to ADP issue-712 23 37 productivity productivity NOUN issue-712 23 38 when when SCONJ issue-712 23 39 using use VERB issue-712 23 40 motorless motorless ADJ issue-712 23 41 mechanisms mechanism NOUN issue-712 23 42 . . PUNCT issue-712 24 1 key key ADJ issue-712 24 2 words word NOUN issue-712 24 3 : : PUNCT issue-712 24 4 cost cost NOUN issue-712 24 5 accounting accounting NOUN issue-712 24 6 , , PUNCT issue-712 24 7 cost cost NOUN issue-712 24 8 calculation calculation NOUN issue-712 24 9 , , PUNCT issue-712 24 10 accounting accounting NOUN issue-712 24 11 of of ADP issue-712 24 12 machines machine NOUN issue-712 24 13 , , PUNCT issue-712 24 14 equipment equipment NOUN issue-712 24 15 accounting accounting NOUN issue-712 24 16 , , PUNCT issue-712 24 17 management management NOUN issue-712 24 18 accounting accounting NOUN issue-712 24 19 , , PUNCT issue-712 24 20 control control NOUN issue-712 24 21 . . PUNCT issue-712 25 1 jel jel PROPN issue-712 25 2 classification classification PROPN issue-712 25 3 : : PUNCT issue-712 25 4 m40 m40 PROPN issue-712 25 5 , , PUNCT issue-712 25 6 m41 m41 PROPN issue-712 25 7 , , PUNCT issue-712 25 8 m49 m49 NOUN issue-712 25 9 , , PUNCT issue-712 25 10 o21 o21 NOUN issue-712 25 11 baltic baltic ADJ issue-712 25 12 journal journal PROPN issue-712 25 13 of of ADP issue-712 25 14 economic economic ADJ issue-712 25 15 studies study NOUN issue-712 25 16 117 117 NUM issue-712 25 17 vol vol NOUN issue-712 25 18 . . PROPN issue-712 26 1 5 5 NUM issue-712 26 2 , , PUNCT issue-712 26 3 no no INTJ issue-712 26 4 . . NOUN issue-712 26 5 4 4 NUM issue-712 26 6 , , PUNCT issue-712 26 7 2019 2019 NUM issue-712 26 8 1 1 NUM issue-712 26 9 . . PUNCT issue-712 27 1 introduction introduction NOUN issue-712 27 2 according accord VERB issue-712 27 3 to to ADP issue-712 27 4 standard standard ADJ issue-712 27 5 approaches approach NOUN issue-712 27 6 , , PUNCT issue-712 27 7 cost cost NOUN issue-712 27 8 accounting accounting NOUN issue-712 27 9 and and CCONJ issue-712 27 10 control control NOUN issue-712 27 11 and and CCONJ issue-712 27 12 cost cost NOUN issue-712 27 13 calculation calculation NOUN issue-712 27 14 are be AUX issue-712 27 15 the the DET issue-712 27 16 main main ADJ issue-712 27 17 elements element NOUN issue-712 27 18 of of ADP issue-712 27 19 management management NOUN issue-712 27 20 accounting accounting NOUN issue-712 27 21 . . PUNCT issue-712 28 1 this this PRON issue-712 28 2 is be AUX issue-712 28 3 justified justify VERB issue-712 28 4 since since SCONJ issue-712 28 5 the the DET issue-712 28 6 official official ADJ issue-712 28 7 cost cost NOUN issue-712 28 8 accounting accounting NOUN issue-712 28 9 documents document NOUN issue-712 28 10 in in ADP issue-712 28 11 international international ADJ issue-712 28 12 and and CCONJ issue-712 28 13 ukrainian ukrainian ADJ issue-712 28 14 accounting accounting NOUN issue-712 28 15 systems system NOUN issue-712 28 16 do do AUX issue-712 28 17 not not PART issue-712 28 18 include include VERB issue-712 28 19 precise precise ADJ issue-712 28 20 step step NOUN issue-712 28 21 - - PUNCT issue-712 28 22 by by ADP issue-712 28 23 - - PUNCT issue-712 28 24 step step NOUN issue-712 28 25 algorithms algorithm NOUN issue-712 28 26 for for ADP issue-712 28 27 such such ADJ issue-712 28 28 accounting accounting NOUN issue-712 28 29 and and CCONJ issue-712 28 30 cost cost NOUN issue-712 28 31 distribution distribution NOUN issue-712 28 32 . . PUNCT issue-712 29 1 even even ADV issue-712 29 2 the the DET issue-712 29 3 most most ADV issue-712 29 4 creative creative ADJ issue-712 29 5 accountant accountant NOUN issue-712 29 6 will will AUX issue-712 29 7 find find VERB issue-712 29 8 such such ADJ issue-712 29 9 algorithms algorithm NOUN issue-712 29 10 neither neither CCONJ issue-712 29 11 in in ADP issue-712 29 12 the the DET issue-712 29 13 domestic domestic ADJ issue-712 29 14 accounting accounting NOUN issue-712 29 15 standard standard NOUN issue-712 29 16 16 16 NUM issue-712 29 17 costs cost NOUN issue-712 29 18 nor nor CCONJ issue-712 29 19 in in ADP issue-712 29 20 the the DET issue-712 29 21 international international ADJ issue-712 29 22 accounting accounting NOUN issue-712 29 23 standard standard ADJ issue-712 29 24 2 2 NUM issue-712 29 25 inventories inventory NOUN issue-712 29 26 . . PUNCT issue-712 30 1 this this PRON issue-712 30 2 means mean VERB issue-712 30 3 that that SCONJ issue-712 30 4 the the DET issue-712 30 5 functions function NOUN issue-712 30 6 and and CCONJ issue-712 30 7 full full ADJ issue-712 30 8 powers power NOUN issue-712 30 9 of of ADP issue-712 30 10 developing develop VERB issue-712 30 11 the the DET issue-712 30 12 methods method NOUN issue-712 30 13 of of ADP issue-712 30 14 accounting accounting NOUN issue-712 30 15 and and CCONJ issue-712 30 16 costing cost VERB issue-712 30 17 calculation calculation NOUN issue-712 30 18 in in ADP issue-712 30 19 some some DET issue-712 30 20 enterprises enterprise NOUN issue-712 30 21 are be AUX issue-712 30 22 their their PRON issue-712 30 23 own own ADJ issue-712 30 24 prerogative prerogative NOUN issue-712 30 25 . . PUNCT issue-712 31 1 that that PRON issue-712 31 2 is be AUX issue-712 31 3 why why SCONJ issue-712 31 4 these these DET issue-712 31 5 questions question NOUN issue-712 31 6 belong belong VERB issue-712 31 7 to to ADP issue-712 31 8 the the DET issue-712 31 9 field field NOUN issue-712 31 10 of of ADP issue-712 31 11 managerial managerial ADJ issue-712 31 12 accounting accounting NOUN issue-712 31 13 as as ADP issue-712 31 14 a a DET issue-712 31 15 direct direct ADJ issue-712 31 16 complement complement NOUN issue-712 31 17 to to ADP issue-712 31 18 standardized standardized ADJ issue-712 31 19 accounting accounting NOUN issue-712 31 20 . . PUNCT issue-712 32 1 however however ADV issue-712 32 2 , , PUNCT issue-712 32 3 the the DET issue-712 32 4 influence influence NOUN issue-712 32 5 of of ADP issue-712 32 6 the the DET issue-712 32 7 soviet soviet ADJ issue-712 32 8 and and CCONJ issue-712 32 9 post post ADJ issue-712 32 10 - - ADJ issue-712 32 11 soviet soviet ADJ issue-712 32 12 system system NOUN issue-712 32 13 of of ADP issue-712 32 14 social social ADJ issue-712 32 15 relations relation NOUN issue-712 32 16 , , PUNCT issue-712 32 17 which which PRON issue-712 32 18 shows show VERB issue-712 32 19 itself itself PRON issue-712 32 20 in in ADP issue-712 32 21 the the DET issue-712 32 22 reluctance reluctance NOUN issue-712 32 23 of of ADP issue-712 32 24 domestic domestic ADJ issue-712 32 25 accountants accountant NOUN issue-712 32 26 to to PART issue-712 32 27 develop develop VERB issue-712 32 28 their their PRON issue-712 32 29 own own ADJ issue-712 32 30 accounting accounting NOUN issue-712 32 31 and and CCONJ issue-712 32 32 calculation calculation NOUN issue-712 32 33 methods method NOUN issue-712 32 34 , , PUNCT issue-712 32 35 which which PRON issue-712 32 36 is be AUX issue-712 32 37 based base VERB issue-712 32 38 on on ADP issue-712 32 39 the the DET issue-712 32 40 expectation expectation NOUN issue-712 32 41 that that SCONJ issue-712 32 42 such such DET issue-712 32 43 a a DET issue-712 32 44 state state NOUN issue-712 32 45 will will AUX issue-712 32 46 provide provide VERB issue-712 32 47 such such ADJ issue-712 32 48 development development NOUN issue-712 32 49 , , PUNCT issue-712 32 50 results result NOUN issue-712 32 51 in in ADP issue-712 32 52 the the DET issue-712 32 53 official official ADJ issue-712 32 54 methodological methodological ADJ issue-712 32 55 instructions instruction NOUN issue-712 32 56 issued issue VERB issue-712 32 57 by by ADP issue-712 32 58 various various ADJ issue-712 32 59 ministries ministry NOUN issue-712 32 60 and and CCONJ issue-712 32 61 other other ADJ issue-712 32 62 executive executive ADJ issue-712 32 63 bodies body NOUN issue-712 32 64 in in ADP issue-712 32 65 ukraine ukraine NOUN issue-712 32 66 with with ADP issue-712 32 67 regard regard NOUN issue-712 32 68 to to ADP issue-712 32 69 cost cost VERB issue-712 32 70 accounting accounting NOUN issue-712 32 71 and and CCONJ issue-712 32 72 costing cost VERB issue-712 32 73 calculation calculation NOUN issue-712 32 74 . . PUNCT issue-712 33 1 however however ADV issue-712 33 2 , , PUNCT issue-712 33 3 today today NOUN issue-712 33 4 , , PUNCT issue-712 33 5 more more ADJ issue-712 33 6 and and CCONJ issue-712 33 7 more more ADV issue-712 33 8 large large ADJ issue-712 33 9 enterprises enterprise NOUN issue-712 33 10 start start VERB issue-712 33 11 to to PART issue-712 33 12 work work VERB issue-712 33 13 on on ADP issue-712 33 14 the the DET issue-712 33 15 development development NOUN issue-712 33 16 of of ADP issue-712 33 17 their their PRON issue-712 33 18 own own ADJ issue-712 33 19 methods method NOUN issue-712 33 20 of of ADP issue-712 33 21 accounting account VERB issue-712 33 22 for for ADP issue-712 33 23 costs cost NOUN issue-712 33 24 and and CCONJ issue-712 33 25 calculations calculation NOUN issue-712 33 26 . . PUNCT issue-712 34 1 the the DET issue-712 34 2 methodical methodical ADJ issue-712 34 3 recommendations recommendation NOUN issue-712 34 4 issued issue VERB issue-712 34 5 by by ADP issue-712 34 6 various various ADJ issue-712 34 7 authorities authority NOUN issue-712 34 8 contain contain VERB issue-712 34 9 developed develop VERB issue-712 34 10 and and CCONJ issue-712 34 11 summarized summarize VERB issue-712 34 12 on on ADP issue-712 34 13 the the DET issue-712 34 14 basis basis NOUN issue-712 34 15 of of ADP issue-712 34 16 the the DET issue-712 34 17 research research NOUN issue-712 34 18 of of ADP issue-712 34 19 achievements achievement NOUN issue-712 34 20 of of ADP issue-712 34 21 best good ADJ issue-712 34 22 practices practice NOUN issue-712 34 23 approaches approach NOUN issue-712 34 24 to to PART issue-712 34 25 cost cost VERB issue-712 34 26 accounting accounting NOUN issue-712 34 27 and and CCONJ issue-712 34 28 calculation calculation NOUN issue-712 34 29 of of ADP issue-712 34 30 the the DET issue-712 34 31 cost cost NOUN issue-712 34 32 price price NOUN issue-712 34 33 of of ADP issue-712 34 34 products product NOUN issue-712 34 35 , , PUNCT issue-712 34 36 works work NOUN issue-712 34 37 , , PUNCT issue-712 34 38 and and CCONJ issue-712 34 39 services service NOUN issue-712 34 40 in in ADP issue-712 34 41 certain certain ADJ issue-712 34 42 areas area NOUN issue-712 34 43 of of ADP issue-712 34 44 the the DET issue-712 34 45 national national ADJ issue-712 34 46 economy economy NOUN issue-712 34 47 . . PUNCT issue-712 35 1 these these DET issue-712 35 2 approaches approach NOUN issue-712 35 3 are be AUX issue-712 35 4 selected select VERB issue-712 35 5 for for ADP issue-712 35 6 logic logic NOUN issue-712 35 7 , , PUNCT issue-712 35 8 the the DET issue-712 35 9 stage stage NOUN issue-712 35 10 of of ADP issue-712 35 11 public public ADJ issue-712 35 12 discussion discussion NOUN issue-712 35 13 , , PUNCT issue-712 35 14 and and CCONJ issue-712 35 15 further further ADJ issue-712 35 16 testing testing NOUN issue-712 35 17 at at ADP issue-712 35 18 pilot pilot NOUN issue-712 35 19 enterprises enterprise NOUN issue-712 35 20 . . PUNCT issue-712 36 1 in in ADP issue-712 36 2 ukraine ukraine PROPN issue-712 36 3 ’s ’s PART issue-712 36 4 agriculture agriculture NOUN issue-712 36 5 , , PUNCT issue-712 36 6 cost cost VERB issue-712 36 7 accounting accounting NOUN issue-712 36 8 and and CCONJ issue-712 36 9 costing costing NOUN issue-712 36 10 of of ADP issue-712 36 11 products product NOUN issue-712 36 12 , , PUNCT issue-712 36 13 works work NOUN issue-712 36 14 , , PUNCT issue-712 36 15 and and CCONJ issue-712 36 16 services service NOUN issue-712 36 17 of of ADP issue-712 36 18 enterprises enterprise NOUN issue-712 36 19 of of ADP issue-712 36 20 the the DET issue-712 36 21 area area NOUN issue-712 36 22 are be AUX issue-712 36 23 contained contain VERB issue-712 36 24 in in ADP issue-712 36 25 the the DET issue-712 36 26 methodological methodological ADJ issue-712 36 27 recommendations recommendation NOUN issue-712 36 28 on on ADP issue-712 36 29 planning planning NOUN issue-712 36 30 , , PUNCT issue-712 36 31 accounting accounting NOUN issue-712 36 32 and and CCONJ issue-712 36 33 calculation calculation NOUN issue-712 36 34 of of ADP issue-712 36 35 pricing pricing NOUN issue-712 36 36 of of ADP issue-712 36 37 products product NOUN issue-712 36 38 , , PUNCT issue-712 36 39 works work NOUN issue-712 36 40 , , PUNCT issue-712 36 41 and and CCONJ issue-712 36 42 services service NOUN issue-712 36 43 of of ADP issue-712 36 44 agricultural agricultural ADJ issue-712 36 45 enterprises enterprise NOUN issue-712 36 46 , , PUNCT issue-712 36 47 which which PRON issue-712 36 48 were be AUX issue-712 36 49 approved approve VERB issue-712 36 50 by by ADP issue-712 36 51 the the DET issue-712 36 52 ministry ministry PROPN issue-712 36 53 of of ADP issue-712 36 54 agrarian agrarian ADJ issue-712 36 55 policy policy NOUN issue-712 36 56 and and CCONJ issue-712 36 57 food food NOUN issue-712 36 58 of of ADP issue-712 36 59 ukraine ukraine NOUN issue-712 36 60 in in ADP issue-712 36 61 2001 2001 NUM issue-712 36 62 ( ( PUNCT issue-712 36 63 nakaz nakaz PROPN issue-712 36 64 pro pro PROPN issue-712 36 65 zatverdzhennja zatverdzhennja PROPN issue-712 36 66 metodychnykh metodychnykh VERB issue-712 36 67 rekomendacij rekomendacij PROPN issue-712 36 68 z z PROPN issue-712 36 69 planuvannja planuvannja PROPN issue-712 36 70 , , PUNCT issue-712 36 71 obliku obliku NOUN issue-712 36 72 i i PROPN issue-712 36 73 kaljkuljuvannja kaljkuljuvannja PROPN issue-712 36 74 sobivartosti sobivartosti NOUN issue-712 36 75 produkciji produkciji NOUN issue-712 36 76 ( ( PUNCT issue-712 36 77 robit robit NOUN issue-712 36 78 , , PUNCT issue-712 36 79 poslugh poslugh NOUN issue-712 36 80 ) ) PUNCT issue-712 36 81 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh PROPN issue-712 36 82 pidpryjemstv pidpryjemstv PROPN issue-712 36 83 , , PUNCT issue-712 36 84 2001 2001 NUM issue-712 36 85 ) ) PUNCT issue-712 36 86 . . PUNCT issue-712 37 1 implementation implementation NOUN issue-712 37 2 of of ADP issue-712 37 3 the the DET issue-712 37 4 requirements requirement NOUN issue-712 37 5 of of ADP issue-712 37 6 these these DET issue-712 37 7 methodological methodological ADJ issue-712 37 8 recommendations recommendation NOUN issue-712 37 9 provides provide VERB issue-712 37 10 the the DET issue-712 37 11 management management NOUN issue-712 37 12 services service NOUN issue-712 37 13 of of ADP issue-712 37 14 agrarian agrarian ADJ issue-712 37 15 enterprises enterprise NOUN issue-712 37 16 with with ADP issue-712 37 17 information information NOUN issue-712 37 18 on on ADP issue-712 37 19 the the DET issue-712 37 20 costs cost NOUN issue-712 37 21 of of ADP issue-712 37 22 their their PRON issue-712 37 23 various various ADJ issue-712 37 24 re re NOUN issue-712 37 25 - - NOUN issue-712 37 26 parts part NOUN issue-712 37 27 and and CCONJ issue-712 37 28 incisions incision NOUN issue-712 37 29 . . PUNCT issue-712 38 1 consequently consequently ADV issue-712 38 2 , , PUNCT issue-712 38 3 at at ADP issue-712 38 4 a a DET issue-712 38 5 certain certain ADJ issue-712 38 6 level level NOUN issue-712 38 7 of of ADP issue-712 38 8 experience experience NOUN issue-712 38 9 and and CCONJ issue-712 38 10 organization organization NOUN issue-712 38 11 of of ADP issue-712 38 12 accountants accountant NOUN issue-712 38 13 , , PUNCT issue-712 38 14 the the DET issue-712 38 15 requirements requirement NOUN issue-712 38 16 of of ADP issue-712 38 17 the the DET issue-712 38 18 methodological methodological ADJ issue-712 38 19 recommendations recommendation NOUN issue-712 38 20 are be AUX issue-712 38 21 necessary necessary ADJ issue-712 38 22 for for ADP issue-712 38 23 their their PRON issue-712 38 24 implementation implementation NOUN issue-712 38 25 in in ADP issue-712 38 26 the the DET issue-712 38 27 day day NOUN issue-712 38 28 - - PUNCT issue-712 38 29 to to ADP issue-712 38 30 - - PUNCT issue-712 38 31 day day NOUN issue-712 38 32 work work NOUN issue-712 38 33 of of ADP issue-712 38 34 agricultural agricultural ADJ issue-712 38 35 enterprises enterprise NOUN issue-712 38 36 . . PUNCT issue-712 39 1 but but CCONJ issue-712 39 2 the the DET issue-712 39 3 question question NOUN issue-712 39 4 remains remain VERB issue-712 39 5 whether whether SCONJ issue-712 39 6 there there PRON issue-712 39 7 is be VERB issue-712 39 8 a a DET issue-712 39 9 correlation correlation NOUN issue-712 39 10 between between ADP issue-712 39 11 the the DET issue-712 39 12 real real ADJ issue-712 39 13 approaches approach NOUN issue-712 39 14 to to PART issue-712 39 15 cost cost VERB issue-712 39 16 accounting accounting NOUN issue-712 39 17 and and CCONJ issue-712 39 18 agricultural agricultural ADJ issue-712 39 19 cost cost NOUN issue-712 39 20 accounting accounting NOUN issue-712 39 21 in in ADP issue-712 39 22 official official ADJ issue-712 39 23 recommendations recommendation NOUN issue-712 39 24 . . PUNCT issue-712 40 1 its its PRON issue-712 40 2 relevance relevance NOUN issue-712 40 3 is be AUX issue-712 40 4 valid valid ADJ issue-712 40 5 given give VERB issue-712 40 6 two two NUM issue-712 40 7 points point NOUN issue-712 40 8 , , PUNCT issue-712 40 9 related relate VERB issue-712 40 10 not not PART issue-712 40 11 only only ADV issue-712 40 12 to to ADP issue-712 40 13 the the DET issue-712 40 14 accounting accounting NOUN issue-712 40 15 but but CCONJ issue-712 40 16 also also ADV issue-712 40 17 to to ADP issue-712 40 18 the the DET issue-712 40 19 control control NOUN issue-712 40 20 : : PUNCT issue-712 41 1 1 1 X issue-712 41 2 . . PUNCT issue-712 41 3 the the DET issue-712 41 4 insignificance insignificance NOUN issue-712 41 5 of of ADP issue-712 41 6 fines fine NOUN issue-712 41 7 and and CCONJ issue-712 41 8 other other ADJ issue-712 41 9 penalties penalty NOUN issue-712 41 10 for for ADP issue-712 41 11 violating violate VERB issue-712 41 12 the the DET issue-712 41 13 accounting accounting NOUN issue-712 41 14 procedure procedure NOUN issue-712 41 15 , , PUNCT issue-712 41 16 which which PRON issue-712 41 17 solves solve VERB issue-712 41 18 the the DET issue-712 41 19 hands hand NOUN issue-712 41 20 of of ADP issue-712 41 21 accountants accountant NOUN issue-712 41 22 in in ADP issue-712 41 23 order order NOUN issue-712 41 24 not not PART issue-712 41 25 to to PART issue-712 41 26 take take VERB issue-712 41 27 care care NOUN issue-712 41 28 of of ADP issue-712 41 29 the the DET issue-712 41 30 implementation implementation NOUN issue-712 41 31 of of ADP issue-712 41 32 complicated complicated ADJ issue-712 41 33 accounting accounting NOUN issue-712 41 34 rules rule NOUN issue-712 41 35 in in ADP issue-712 41 36 practice practice NOUN issue-712 41 37 . . PUNCT issue-712 42 1 2 2 X issue-712 42 2 . . X issue-712 42 3 optional optional ADJ issue-712 42 4 nature nature NOUN issue-712 42 5 of of ADP issue-712 42 6 the the DET issue-712 42 7 methodological methodological ADJ issue-712 42 8 recommendations recommendation NOUN issue-712 42 9 , , PUNCT issue-712 42 10 including include VERB issue-712 42 11 in in ADP issue-712 42 12 terms term NOUN issue-712 42 13 of of ADP issue-712 42 14 cost cost NOUN issue-712 42 15 accounting accounting NOUN issue-712 42 16 and and CCONJ issue-712 42 17 calculation calculation NOUN issue-712 42 18 of of ADP issue-712 42 19 the the DET issue-712 42 20 cost cost NOUN issue-712 42 21 of of ADP issue-712 42 22 production production NOUN issue-712 42 23 , , PUNCT issue-712 42 24 works work NOUN issue-712 42 25 , , PUNCT issue-712 42 26 services service NOUN issue-712 42 27 of of ADP issue-712 42 28 agricultural agricultural ADJ issue-712 42 29 enterprises enterprise NOUN issue-712 42 30 . . PUNCT issue-712 43 1 2 2 X issue-712 43 2 . . X issue-712 43 3 a a DET issue-712 43 4 brief brief ADJ issue-712 43 5 overview overview NOUN issue-712 43 6 of of ADP issue-712 43 7 the the DET issue-712 43 8 literature literature NOUN issue-712 43 9 management management PROPN issue-712 43 10 accounting account VERB issue-712 43 11 in in ADP issue-712 43 12 agriculture agriculture NOUN issue-712 43 13 in in ADP issue-712 43 14 ukraine ukraine NOUN issue-712 43 15 in in ADP issue-712 43 16 its its PRON issue-712 43 17 conceptual conceptual ADJ issue-712 43 18 positions position NOUN issue-712 43 19 was be AUX issue-712 43 20 the the DET issue-712 43 21 subject subject NOUN issue-712 43 22 of of ADP issue-712 43 23 research research NOUN issue-712 43 24 by by ADP issue-712 43 25 such such ADJ issue-712 43 26 scientists scientist NOUN issue-712 43 27 as as ADP issue-712 43 28 v. v. ADP issue-712 43 29 m. m. NOUN issue-712 43 30 zhuk zhuk PROPN issue-712 43 31 ( ( PUNCT issue-712 43 32 zhuk zhuk NOUN issue-712 43 33 , , PUNCT issue-712 43 34 2009 2009 NUM issue-712 43 35 ) ) PUNCT issue-712 43 36 , , PUNCT issue-712 43 37 v. v. PROPN issue-712 43 38 b. b. PROPN issue-712 43 39 mossakovskyi mossakovskyi PROPN issue-712 43 40 ( ( PUNCT issue-712 43 41 mossakovsjkyj mossakovsjkyj NOUN issue-712 43 42 , , PUNCT issue-712 43 43 2013 2013 NUM issue-712 43 44 ) ) PUNCT issue-712 43 45 , , PUNCT issue-712 43 46 etc etc X issue-712 43 47 . . X issue-712 44 1 the the DET issue-712 44 2 accounting accounting NOUN issue-712 44 3 and and CCONJ issue-712 44 4 distribution distribution NOUN issue-712 44 5 of of ADP issue-712 44 6 indirect indirect ADJ issue-712 44 7 costs cost NOUN issue-712 44 8 in in ADP issue-712 44 9 agricultural agricultural ADJ issue-712 44 10 enterprises enterprise NOUN issue-712 44 11 were be AUX issue-712 44 12 investigated investigate VERB issue-712 44 13 by by ADP issue-712 44 14 j. j. PROPN issue-712 44 15 p. p. PROPN issue-712 44 16 ishchenko ishchenko PROPN issue-712 44 17 ( ( PUNCT issue-712 44 18 ishhenko ishhenko PROPN issue-712 44 19 , , PUNCT issue-712 44 20 2005 2005 NUM issue-712 44 21 ) ) PUNCT issue-712 44 22 , , PUNCT issue-712 44 23 t. t. PROPN issue-712 44 24 y. y. PROPN issue-712 44 25 kodimskaya kodimskaya PROPN issue-712 44 26 ( ( PUNCT issue-712 44 27 kodymsjka kodymsjka PROPN issue-712 44 28 , , PUNCT issue-712 44 29 2013 2013 NUM issue-712 44 30 ) ) PUNCT issue-712 44 31 , , PUNCT issue-712 44 32 t. t. PROPN issue-712 44 33 m. m. NOUN issue-712 44 34 ostapenko ostapenko PROPN issue-712 44 35 ( ( PUNCT issue-712 44 36 ostapenko ostapenko ADJ issue-712 44 37 , , PUNCT issue-712 44 38 2013 2013 NUM issue-712 44 39 ) ) PUNCT issue-712 44 40 , , PUNCT issue-712 44 41 o. o. PROPN issue-712 44 42 l. l. PROPN issue-712 44 43 primachenko primachenko PROPN issue-712 44 44 ( ( PUNCT issue-712 44 45 prymachenko prymachenko PROPN issue-712 44 46 , , PUNCT issue-712 44 47 2011 2011 NUM issue-712 44 48 ) ) PUNCT issue-712 44 49 , , PUNCT issue-712 44 50 etc etc X issue-712 44 51 . . X issue-712 45 1 accounting account VERB issue-712 45 2 of of ADP issue-712 45 3 maintenance maintenance NOUN issue-712 45 4 costs cost NOUN issue-712 45 5 for for ADP issue-712 45 6 machinery machinery NOUN issue-712 45 7 and and CCONJ issue-712 45 8 equipment equipment NOUN issue-712 45 9 was be AUX issue-712 45 10 the the DET issue-712 45 11 subject subject NOUN issue-712 45 12 of of ADP issue-712 45 13 o. o. NOUN issue-712 45 14 v. v. ADP issue-712 45 15 borovich borovich PROPN issue-712 45 16 ( ( PUNCT issue-712 45 17 borovych borovych NOUN issue-712 45 18 , , PUNCT issue-712 45 19 2009 2009 NUM issue-712 45 20 ) ) PUNCT issue-712 45 21 , , PUNCT issue-712 45 22 s. s. PROPN issue-712 45 23 o. o. PROPN issue-712 45 24 mikhailovina mikhailovina PROPN issue-712 45 25 ( ( PUNCT issue-712 45 26 mykhajlovyna mykhajlovyna NOUN issue-712 45 27 , , PUNCT issue-712 45 28 shajko shajko NOUN issue-712 45 29 , , PUNCT issue-712 45 30 oljadnichuk oljadnichuk ADJ issue-712 45 31 , , PUNCT issue-712 45 32 2015 2015 NUM issue-712 45 33 ) ) PUNCT issue-712 45 34 , , PUNCT issue-712 45 35 l. l. PROPN issue-712 45 36 i. i. PROPN issue-712 45 37 stadnik stadnik PROPN issue-712 45 38 ( ( PUNCT issue-712 45 39 stadnik stadnik NOUN issue-712 45 40 , , PUNCT issue-712 45 41 2015 2015 NUM issue-712 45 42 ) ) PUNCT issue-712 45 43 . . PUNCT issue-712 46 1 however however ADV issue-712 46 2 , , PUNCT issue-712 46 3 these these DET issue-712 46 4 publications publication NOUN issue-712 46 5 do do AUX issue-712 46 6 not not PART issue-712 46 7 include include VERB issue-712 46 8 studies study NOUN issue-712 46 9 on on ADP issue-712 46 10 the the DET issue-712 46 11 compliance compliance NOUN issue-712 46 12 of of ADP issue-712 46 13 the the DET issue-712 46 14 accounting accounting NOUN issue-712 46 15 of of ADP issue-712 46 16 these these DET issue-712 46 17 costs cost NOUN issue-712 46 18 in in ADP issue-712 46 19 agricultural agricultural ADJ issue-712 46 20 enterprises enterprise NOUN issue-712 46 21 with with ADP issue-712 46 22 methodological methodological ADJ issue-712 46 23 requirements requirement NOUN issue-712 46 24 and and CCONJ issue-712 46 25 scientific scientific ADJ issue-712 46 26 proposals proposal NOUN issue-712 46 27 for for ADP issue-712 46 28 its its PRON issue-712 46 29 improvement improvement NOUN issue-712 46 30 . . PUNCT issue-712 47 1 in in ADP issue-712 47 2 foreign foreign ADJ issue-712 47 3 practice practice NOUN issue-712 47 4 , , PUNCT issue-712 47 5 among among ADP issue-712 47 6 the the DET issue-712 47 7 latest late ADJ issue-712 47 8 researchers researcher NOUN issue-712 47 9 on on ADP issue-712 47 10 management management NOUN issue-712 47 11 accounting accounting NOUN issue-712 47 12 in in ADP issue-712 47 13 agriculture agriculture NOUN issue-712 47 14 , , PUNCT issue-712 47 15 it it PRON issue-712 47 16 is be AUX issue-712 47 17 necessary necessary ADJ issue-712 47 18 to to PART issue-712 47 19 distinguish distinguish VERB issue-712 47 20 fatih fatih PROPN issue-712 47 21 abubakar abubakar PROPN issue-712 47 22 , , PUNCT issue-712 47 23 zeki zeki PROPN issue-712 47 24 dogan dogan PROPN issue-712 47 25 , , PUNCT issue-712 47 26 lisa lisa PROPN issue-712 47 27 jack jack PROPN issue-712 47 28 , , PUNCT issue-712 47 29 philipp philipp PROPN issue-712 47 30 johnson johnson PROPN issue-712 47 31 , , PUNCT issue-712 47 32 and and CCONJ issue-712 47 33 nora nora PROPN issue-712 47 34 zardi zardi PROPN issue-712 47 35 . . PUNCT issue-712 48 1 these these DET issue-712 48 2 authors author NOUN issue-712 48 3 were be AUX issue-712 48 4 developing develop VERB issue-712 48 5 management management NOUN issue-712 48 6 accounting accounting NOUN issue-712 48 7 in in ADP issue-712 48 8 the the DET issue-712 48 9 agrarian agrarian ADJ issue-712 48 10 sphere sphere NOUN issue-712 48 11 from from ADP issue-712 48 12 sociological sociological ADJ issue-712 48 13 , , PUNCT issue-712 48 14 fundamental fundamental ADJ issue-712 48 15 , , PUNCT issue-712 48 16 and and CCONJ issue-712 48 17 applied applied ADJ issue-712 48 18 positions position NOUN issue-712 48 19 ; ; PUNCT issue-712 48 20 however however ADV issue-712 48 21 , , PUNCT issue-712 48 22 they they PRON issue-712 48 23 do do AUX issue-712 48 24 not not PART issue-712 48 25 possess possess VERB issue-712 48 26 improved improved ADJ issue-712 48 27 methodology methodology NOUN issue-712 48 28 and and CCONJ issue-712 48 29 concrete concrete ADJ issue-712 48 30 methodical methodical ADJ issue-712 48 31 approaches approach NOUN issue-712 48 32 to to ADP issue-712 48 33 the the DET issue-712 48 34 accounting accounting NOUN issue-712 48 35 of of ADP issue-712 48 36 expenses expense NOUN issue-712 48 37 and and CCONJ issue-712 48 38 calculation calculation NOUN issue-712 48 39 of of ADP issue-712 48 40 product product NOUN issue-712 48 41 cost cost NOUN issue-712 48 42 , , PUNCT issue-712 48 43 especially especially ADV issue-712 48 44 in in ADP issue-712 48 45 a a DET issue-712 48 46 segment segment NOUN issue-712 48 47 of of ADP issue-712 48 48 costs cost NOUN issue-712 48 49 for for ADP issue-712 48 50 machines machine NOUN issue-712 48 51 and and CCONJ issue-712 48 52 equipment equipment NOUN issue-712 48 53 maintenance maintenance NOUN issue-712 48 54 . . PUNCT issue-712 49 1 therefore therefore ADV issue-712 49 2 the the DET issue-712 49 3 purpose purpose NOUN issue-712 49 4 of of ADP issue-712 49 5 the the DET issue-712 49 6 article article NOUN issue-712 49 7 is be AUX issue-712 49 8 justification justification NOUN issue-712 49 9 of of ADP issue-712 49 10 need need NOUN issue-712 49 11 of of ADP issue-712 49 12 putting put VERB issue-712 49 13 accounting accounting NOUN issue-712 49 14 and and CCONJ issue-712 49 15 distribution distribution NOUN issue-712 49 16 of of ADP issue-712 49 17 costs cost NOUN issue-712 49 18 for for ADP issue-712 49 19 maintenance maintenance NOUN issue-712 49 20 of of ADP issue-712 49 21 machines machine NOUN issue-712 49 22 and and CCONJ issue-712 49 23 equipment equipment NOUN issue-712 49 24 of of ADP issue-712 49 25 the the DET issue-712 49 26 agricultural agricultural ADJ issue-712 49 27 enterprises enterprise NOUN issue-712 49 28 in in ADP issue-712 49 29 order order NOUN issue-712 49 30 which which PRON issue-712 49 31 is be AUX issue-712 49 32 required require VERB issue-712 49 33 by by ADP issue-712 49 34 the the DET issue-712 49 35 standards standard NOUN issue-712 49 36 and and CCONJ issue-712 49 37 methodical methodical ADJ issue-712 49 38 recommendations recommendation NOUN issue-712 49 39 on on ADP issue-712 49 40 accounting accounting NOUN issue-712 49 41 of of ADP issue-712 49 42 expenses expense NOUN issue-712 49 43 and and CCONJ issue-712 49 44 calculation calculation NOUN issue-712 49 45 of of ADP issue-712 49 46 product product NOUN issue-712 49 47 cost cost NOUN issue-712 49 48 ( ( PUNCT issue-712 49 49 works work NOUN issue-712 49 50 , , PUNCT issue-712 49 51 services service NOUN issue-712 49 52 ) ) PUNCT issue-712 49 53 in in ADP issue-712 49 54 agriculture agriculture NOUN issue-712 49 55 and and CCONJ issue-712 49 56 also also ADV issue-712 49 57 development development NOUN issue-712 49 58 of of ADP issue-712 49 59 suggestions suggestion NOUN issue-712 49 60 for for ADP issue-712 49 61 improvement improvement NOUN issue-712 49 62 of of ADP issue-712 49 63 this this DET issue-712 49 64 accounting accounting NOUN issue-712 49 65 and and CCONJ issue-712 49 66 distribution distribution NOUN issue-712 49 67 with with ADP issue-712 49 68 identification identification NOUN issue-712 49 69 of of ADP issue-712 49 70 expenses expense NOUN issue-712 49 71 on on ADP issue-712 49 72 objects object NOUN issue-712 49 73 of of ADP issue-712 49 74 capital capital NOUN issue-712 49 75 assets asset NOUN issue-712 49 76 used use VERB issue-712 49 77 for for ADP issue-712 49 78 production production NOUN issue-712 49 79 of of ADP issue-712 49 80 agricultural agricultural ADJ issue-712 49 81 products product NOUN issue-712 49 82 , , PUNCT issue-712 49 83 for for ADP issue-712 49 84 improvement improvement NOUN issue-712 49 85 of of ADP issue-712 49 86 management management NOUN issue-712 49 87 and and CCONJ issue-712 49 88 control control NOUN issue-712 49 89 of of ADP issue-712 49 90 prime prime ADJ issue-712 49 91 cost cost NOUN issue-712 49 92 of of ADP issue-712 49 93 agricultural agricultural ADJ issue-712 49 94 products product NOUN issue-712 49 95 . . PUNCT issue-712 50 1 baltic baltic PROPN issue-712 50 2 journal journal PROPN issue-712 50 3 of of ADP issue-712 50 4 economic economic ADJ issue-712 50 5 studies study NOUN issue-712 50 6 118 118 NUM issue-712 50 7 vol vol NOUN issue-712 50 8 . . PROPN issue-712 51 1 5 5 NUM issue-712 51 2 , , PUNCT issue-712 51 3 no no INTJ issue-712 51 4 . . NOUN issue-712 51 5 4 4 NUM issue-712 51 6 , , PUNCT issue-712 51 7 2019 2019 NUM issue-712 51 8 3 3 NUM issue-712 51 9 . . PUNCT issue-712 52 1 the the DET issue-712 52 2 results result NOUN issue-712 52 3 of of ADP issue-712 52 4 justification justification NOUN issue-712 52 5 of of ADP issue-712 52 6 improvement improvement NOUN issue-712 52 7 of of ADP issue-712 52 8 accounting accounting NOUN issue-712 52 9 and and CCONJ issue-712 52 10 distribution distribution NOUN issue-712 52 11 of of ADP issue-712 52 12 costs cost NOUN issue-712 52 13 for for ADP issue-712 52 14 machines machine NOUN issue-712 52 15 and and CCONJ issue-712 52 16 equipment equipment NOUN issue-712 52 17 maintenance maintenance NOUN issue-712 52 18 one one NUM issue-712 52 19 of of ADP issue-712 52 20 the the DET issue-712 52 21 proofs proof NOUN issue-712 52 22 of of ADP issue-712 52 23 the the DET issue-712 52 24 reliability reliability NOUN issue-712 52 25 of of ADP issue-712 52 26 the the DET issue-712 52 27 accounting accounting NOUN issue-712 52 28 data datum NOUN issue-712 52 29 on on ADP issue-712 52 30 the the DET issue-712 52 31 costs cost NOUN issue-712 52 32 of of ADP issue-712 52 33 agricultural agricultural ADJ issue-712 52 34 enterprises enterprise NOUN issue-712 52 35 and and CCONJ issue-712 52 36 the the DET issue-712 52 37 cost cost NOUN issue-712 52 38 of of ADP issue-712 52 39 agricultural agricultural ADJ issue-712 52 40 products product NOUN issue-712 52 41 is be AUX issue-712 52 42 a a DET issue-712 52 43 regulation regulation NOUN issue-712 52 44 , , PUNCT issue-712 52 45 according accord VERB issue-712 52 46 to to ADP issue-712 52 47 which which PRON issue-712 52 48 transfers transfer NOUN issue-712 52 49 of of ADP issue-712 52 50 the the DET issue-712 52 51 cost cost NOUN issue-712 52 52 of of ADP issue-712 52 53 these these DET issue-712 52 54 products product NOUN issue-712 52 55 carries carry VERB issue-712 52 56 out out ADP issue-712 52 57 costs cost NOUN issue-712 52 58 for for ADP issue-712 52 59 the the DET issue-712 52 60 maintenance maintenance NOUN issue-712 52 61 of of ADP issue-712 52 62 working working NOUN issue-712 52 63 machines machine NOUN issue-712 52 64 and and CCONJ issue-712 52 65 equipment equipment NOUN issue-712 52 66 . . PUNCT issue-712 53 1 according accord VERB issue-712 53 2 to to ADP issue-712 53 3 the the DET issue-712 53 4 existing exist VERB issue-712 53 5 methodological methodological ADJ issue-712 53 6 approaches approach NOUN issue-712 53 7 , , PUNCT issue-712 53 8 these these DET issue-712 53 9 costs cost NOUN issue-712 53 10 are be AUX issue-712 53 11 spent spend VERB issue-712 53 12 on on ADP issue-712 53 13 the the DET issue-712 53 14 accounts account NOUN issue-712 53 15 of of ADP issue-712 53 16 “ " PUNCT issue-712 53 17 production production NOUN issue-712 53 18 costs cost NOUN issue-712 53 19 ” " PUNCT issue-712 53 20 and and CCONJ issue-712 53 21 “ " PUNCT issue-712 53 22 total total ADJ issue-712 53 23 production production NOUN issue-712 53 24 costs cost NOUN issue-712 53 25 ” " PUNCT issue-712 53 26 . . PUNCT issue-712 54 1 in in ADP issue-712 54 2 the the DET issue-712 54 3 account account NOUN issue-712 54 4 “ " PUNCT issue-712 54 5 production production NOUN issue-712 54 6 costs cost NOUN issue-712 54 7 ” " PUNCT issue-712 54 8 in in ADP issue-712 54 9 the the DET issue-712 54 10 context context NOUN issue-712 54 11 of of ADP issue-712 54 12 analytical analytical ADJ issue-712 54 13 accounts account NOUN issue-712 54 14 , , PUNCT issue-712 54 15 wages wage VERB issue-712 54 16 the the DET issue-712 54 17 cost cost NOUN issue-712 54 18 for for ADP issue-712 54 19 the the DET issue-712 54 20 maintenance maintenance NOUN issue-712 54 21 of of ADP issue-712 54 22 those those DET issue-712 54 23 funds fund NOUN issue-712 54 24 that that PRON issue-712 54 25 are be AUX issue-712 54 26 directly directly ADV issue-712 54 27 used use VERB issue-712 54 28 in in ADP issue-712 54 29 the the DET issue-712 54 30 production production NOUN issue-712 54 31 of of ADP issue-712 54 32 one one NUM issue-712 54 33 particular particular ADJ issue-712 54 34 culture culture NOUN issue-712 54 35 . . PUNCT issue-712 55 1 if if SCONJ issue-712 55 2 machines machine NOUN issue-712 55 3 and and CCONJ issue-712 55 4 equipment equipment NOUN issue-712 55 5 are be AUX issue-712 55 6 used use VERB issue-712 55 7 to to PART issue-712 55 8 grow grow VERB issue-712 55 9 several several ADJ issue-712 55 10 crops crop NOUN issue-712 55 11 , , PUNCT issue-712 55 12 the the DET issue-712 55 13 cost cost NOUN issue-712 55 14 of of ADP issue-712 55 15 their their PRON issue-712 55 16 maintenance maintenance NOUN issue-712 55 17 is be AUX issue-712 55 18 kept keep VERB issue-712 55 19 on on ADP issue-712 55 20 the the DET issue-712 55 21 account account NOUN issue-712 55 22 of of ADP issue-712 55 23 “ " PUNCT issue-712 55 24 total total ADJ issue-712 55 25 production production NOUN issue-712 55 26 costs cost NOUN issue-712 55 27 ” " PUNCT issue-712 55 28 . . PUNCT issue-712 56 1 at at ADP issue-712 56 2 the the DET issue-712 56 3 same same ADJ issue-712 56 4 time time NOUN issue-712 56 5 , , PUNCT issue-712 56 6 the the DET issue-712 56 7 last last ADJ issue-712 56 8 account account NOUN issue-712 56 9 is be AUX issue-712 56 10 accounting account VERB issue-712 56 11 for for ADP issue-712 56 12 other other ADJ issue-712 56 13 costs cost NOUN issue-712 56 14 that that PRON issue-712 56 15 can can AUX issue-712 56 16 not not PART issue-712 56 17 be be AUX issue-712 56 18 directly directly ADV issue-712 56 19 attributed attribute VERB issue-712 56 20 to to ADP issue-712 56 21 the the DET issue-712 56 22 cost cost NOUN issue-712 56 23 of of ADP issue-712 56 24 agricultural agricultural ADJ issue-712 56 25 products product NOUN issue-712 56 26 , , PUNCT issue-712 56 27 and and CCONJ issue-712 56 28 existing exist VERB issue-712 56 29 methodological methodological ADJ issue-712 56 30 recommendations recommendation NOUN issue-712 56 31 for for ADP issue-712 56 32 each each DET issue-712 56 33 type type NOUN issue-712 56 34 of of ADP issue-712 56 35 such such ADJ issue-712 56 36 total total ADJ issue-712 56 37 production production NOUN issue-712 56 38 costs cost NOUN issue-712 56 39 include include VERB issue-712 56 40 their their PRON issue-712 56 41 own own ADJ issue-712 56 42 separate separate ADJ issue-712 56 43 distribution distribution NOUN issue-712 56 44 bases basis NOUN issue-712 56 45 . . PUNCT issue-712 57 1 for for ADP issue-712 57 2 example example NOUN issue-712 57 3 , , PUNCT issue-712 57 4 for for ADP issue-712 57 5 the the DET issue-712 57 6 cost cost NOUN issue-712 57 7 of of ADP issue-712 57 8 renting rent VERB issue-712 57 9 land land NOUN issue-712 57 10 , , PUNCT issue-712 57 11 the the DET issue-712 57 12 base base NOUN issue-712 57 13 of of ADP issue-712 57 14 distribution distribution NOUN issue-712 57 15 is be AUX issue-712 57 16 the the DET issue-712 57 17 area area NOUN issue-712 57 18 of of ADP issue-712 57 19 these these DET issue-712 57 20 lands land NOUN issue-712 57 21 , , PUNCT issue-712 57 22 for for ADP issue-712 57 23 the the DET issue-712 57 24 cost cost NOUN issue-712 57 25 of of ADP issue-712 57 26 salaries salary NOUN issue-712 57 27 of of ADP issue-712 57 28 general general ADJ issue-712 57 29 staff staff NOUN issue-712 57 30 – – PUNCT issue-712 57 31 direct direct ADJ issue-712 57 32 labour labour NOUN issue-712 57 33 costs cost NOUN issue-712 57 34 for for ADP issue-712 57 35 the the DET issue-712 57 36 objects object NOUN issue-712 57 37 of of ADP issue-712 57 38 accounting accounting NOUN issue-712 57 39 in in ADP issue-712 57 40 the the DET issue-712 57 41 account account NOUN issue-712 57 42 “ " PUNCT issue-712 57 43 production production NOUN issue-712 57 44 costs cost NOUN issue-712 57 45 ” " PUNCT issue-712 57 46 , , PUNCT issue-712 57 47 etc etc X issue-712 57 48 . . X issue-712 57 49 for for ADP issue-712 57 50 the the DET issue-712 57 51 costs cost NOUN issue-712 57 52 of of ADP issue-712 57 53 machines machine NOUN issue-712 57 54 and and CCONJ issue-712 57 55 equipment equipment NOUN issue-712 57 56 , , PUNCT issue-712 57 57 such such DET issue-712 57 58 a a DET issue-712 57 59 base base NOUN issue-712 57 60 is be AUX issue-712 57 61 the the DET issue-712 57 62 number number NOUN issue-712 57 63 of of ADP issue-712 57 64 machine machine NOUN issue-712 57 65 - - PUNCT issue-712 57 66 days day NOUN issue-712 57 67 of of ADP issue-712 57 68 work work NOUN issue-712 57 69 and and CCONJ issue-712 57 70 conditional conditional ADJ issue-712 57 71 reference reference NOUN issue-712 57 72 hectares hectare NOUN issue-712 57 73 for for ADP issue-712 57 74 a a DET issue-712 57 75 machine machine NOUN issue-712 57 76 - - PUNCT issue-712 57 77 tractor tractor NOUN issue-712 57 78 park park NOUN issue-712 57 79 or or CCONJ issue-712 57 80 ton ton NOUN issue-712 57 81 - - PUNCT issue-712 57 82 kilometres kilometre NOUN issue-712 57 83 for for ADP issue-712 57 84 a a DET issue-712 57 85 motor motor NOUN issue-712 57 86 - - PUNCT issue-712 57 87 vehicle vehicle NOUN issue-712 57 88 park park NOUN issue-712 57 89 . . PUNCT issue-712 58 1 but but CCONJ issue-712 58 2 in in ADP issue-712 58 3 practice practice NOUN issue-712 58 4 , , PUNCT issue-712 58 5 accountants accountant NOUN issue-712 58 6 often often ADV issue-712 58 7 do do AUX issue-712 58 8 not not PART issue-712 58 9 want want VERB issue-712 58 10 to to PART issue-712 58 11 determine determine VERB issue-712 58 12 the the DET issue-712 58 13 cost cost NOUN issue-712 58 14 of of ADP issue-712 58 15 production production NOUN issue-712 58 16 ( ( PUNCT issue-712 58 17 works work NOUN issue-712 58 18 , , PUNCT issue-712 58 19 services service NOUN issue-712 58 20 ) ) PUNCT issue-712 58 21 for for ADP issue-712 58 22 labour labour NOUN issue-712 58 23 - - PUNCT issue-712 58 24 intensive intensive ADJ issue-712 58 25 algorithms algorithm NOUN issue-712 58 26 . . PUNCT issue-712 59 1 this this PRON issue-712 59 2 leads lead VERB issue-712 59 3 to to ADP issue-712 59 4 the the DET issue-712 59 5 fact fact NOUN issue-712 59 6 that that SCONJ issue-712 59 7 all all DET issue-712 59 8 expenses expense NOUN issue-712 59 9 that that PRON issue-712 59 10 are be AUX issue-712 59 11 subject subject ADJ issue-712 59 12 to to ADP issue-712 59 13 distribution distribution NOUN issue-712 59 14 are be AUX issue-712 59 15 transferred transfer VERB issue-712 59 16 to to ADP issue-712 59 17 the the DET issue-712 59 18 cost cost NOUN issue-712 59 19 using use VERB issue-712 59 20 a a DET issue-712 59 21 single single ADJ issue-712 59 22 universal universal ADJ issue-712 59 23 basis basis NOUN issue-712 59 24 . . PUNCT issue-712 60 1 this this PRON issue-712 60 2 describes describe VERB issue-712 60 3 the the DET issue-712 60 4 distortion distortion NOUN issue-712 60 5 of of ADP issue-712 60 6 cost cost NOUN issue-712 60 7 indicators indicator NOUN issue-712 60 8 in in ADP issue-712 60 9 the the DET issue-712 60 10 context context NOUN issue-712 60 11 of of ADP issue-712 60 12 objects object NOUN issue-712 60 13 . . PUNCT issue-712 61 1 a a DET issue-712 61 2 practical practical ADJ issue-712 61 3 example example NOUN issue-712 61 4 of of ADP issue-712 61 5 the the DET issue-712 61 6 foregoing foregoing NOUN issue-712 61 7 can can AUX issue-712 61 8 be be AUX issue-712 61 9 considered consider VERB issue-712 61 10 the the DET issue-712 61 11 definition definition NOUN issue-712 61 12 of of ADP issue-712 61 13 the the DET issue-712 61 14 cost cost NOUN issue-712 61 15 of of ADP issue-712 61 16 production production NOUN issue-712 61 17 of of ADP issue-712 61 18 one one NUM issue-712 61 19 of of ADP issue-712 61 20 the the DET issue-712 61 21 agricultural agricultural ADJ issue-712 61 22 enterprises enterprise NOUN issue-712 61 23 of of ADP issue-712 61 24 the the DET issue-712 61 25 kyiv kyiv ADJ issue-712 61 26 region region NOUN issue-712 61 27 . . PUNCT issue-712 62 1 this this DET issue-712 62 2 enterprise enterprise NOUN issue-712 62 3 distributed distribute VERB issue-712 62 4 all all DET issue-712 62 5 indirect indirect ADJ issue-712 62 6 costs cost NOUN issue-712 62 7 , , PUNCT issue-712 62 8 including include VERB issue-712 62 9 expenses expense NOUN issue-712 62 10 for for ADP issue-712 62 11 the the DET issue-712 62 12 maintenance maintenance NOUN issue-712 62 13 of of ADP issue-712 62 14 machinery machinery NOUN issue-712 62 15 and and CCONJ issue-712 62 16 equipment equipment NOUN issue-712 62 17 , , PUNCT issue-712 62 18 in in ADP issue-712 62 19 proportion proportion NOUN issue-712 62 20 to to ADP issue-712 62 21 the the DET issue-712 62 22 area area NOUN issue-712 62 23 of of ADP issue-712 62 24 agricultural agricultural ADJ issue-712 62 25 land land NOUN issue-712 62 26 occupied occupy VERB issue-712 62 27 by by ADP issue-712 62 28 the the DET issue-712 62 29 respective respective ADJ issue-712 62 30 crops crop NOUN issue-712 62 31 . . PUNCT issue-712 63 1 there there PRON issue-712 63 2 were be VERB issue-712 63 3 no no DET issue-712 63 4 aggregated aggregated ADJ issue-712 63 5 data datum NOUN issue-712 63 6 on on ADP issue-712 63 7 the the DET issue-712 63 8 quantitative quantitative ADJ issue-712 63 9 indicators indicator NOUN issue-712 63 10 of of ADP issue-712 63 11 the the DET issue-712 63 12 work work NOUN issue-712 63 13 of of ADP issue-712 63 14 the the DET issue-712 63 15 vehicle vehicle NOUN issue-712 63 16 fleet fleet NOUN issue-712 63 17 and and CCONJ issue-712 63 18 machinetractor machinetractor NOUN issue-712 63 19 park park NOUN issue-712 63 20 at at ADP issue-712 63 21 the the DET issue-712 63 22 enterprise enterprise NOUN issue-712 63 23 . . PUNCT issue-712 64 1 therefore therefore ADV issue-712 64 2 , , PUNCT issue-712 64 3 data datum NOUN issue-712 64 4 for for ADP issue-712 64 5 the the DET issue-712 64 6 calculation calculation NOUN issue-712 64 7 of of ADP issue-712 64 8 the the DET issue-712 64 9 amount amount NOUN issue-712 64 10 of of ADP issue-712 64 11 distributed distribute VERB issue-712 64 12 costs cost NOUN issue-712 64 13 were be AUX issue-712 64 14 used use VERB issue-712 64 15 for for ADP issue-712 64 16 the the DET issue-712 64 17 article article NOUN issue-712 64 18 “ " PUNCT issue-712 64 19 fuel fuel NOUN issue-712 64 20 and and CCONJ issue-712 64 21 lubricants lubricant NOUN issue-712 64 22 ” " PUNCT issue-712 64 23 for for ADP issue-712 64 24 each each DET issue-712 64 25 crop crop NOUN issue-712 64 26 . . PUNCT issue-712 65 1 the the DET issue-712 65 2 choice choice NOUN issue-712 65 3 of of ADP issue-712 65 4 this this DET issue-712 65 5 indicator indicator NOUN issue-712 65 6 is be AUX issue-712 65 7 grounded ground VERB issue-712 65 8 on on ADP issue-712 65 9 the the DET issue-712 65 10 fact fact NOUN issue-712 65 11 that that SCONJ issue-712 65 12 it it PRON issue-712 65 13 more more ADV issue-712 65 14 universally universally ADV issue-712 65 15 characterizes characterize VERB issue-712 65 16 the the DET issue-712 65 17 intensity intensity NOUN issue-712 65 18 of of ADP issue-712 65 19 the the DET issue-712 65 20 use use NOUN issue-712 65 21 of of ADP issue-712 65 22 machines machine NOUN issue-712 65 23 and and CCONJ issue-712 65 24 equipment equipment NOUN issue-712 65 25 . . PUNCT issue-712 66 1 therefore therefore ADV issue-712 66 2 , , PUNCT issue-712 66 3 the the DET issue-712 66 4 distribution distribution NOUN issue-712 66 5 of of ADP issue-712 66 6 the the DET issue-712 66 7 cost cost NOUN issue-712 66 8 of of ADP issue-712 66 9 maintaining maintain VERB issue-712 66 10 these these DET issue-712 66 11 machines machine NOUN issue-712 66 12 for for ADP issue-712 66 13 fuel fuel NOUN issue-712 66 14 consumption consumption NOUN issue-712 66 15 is be AUX issue-712 66 16 much much ADV issue-712 66 17 more more ADV issue-712 66 18 logical logical ADJ issue-712 66 19 than than ADP issue-712 66 20 for for ADP issue-712 66 21 the the DET issue-712 66 22 area area NOUN issue-712 66 23 in in ADP issue-712 66 24 the the DET issue-712 66 25 context context NOUN issue-712 66 26 of of ADP issue-712 66 27 crops crop NOUN issue-712 66 28 . . PUNCT issue-712 67 1 after after ADV issue-712 67 2 all all ADV issue-712 67 3 , , PUNCT issue-712 67 4 the the DET issue-712 67 5 cultivation cultivation NOUN issue-712 67 6 of of ADP issue-712 67 7 different different ADJ issue-712 67 8 crops crop NOUN issue-712 67 9 involves involve VERB issue-712 67 10 a a DET issue-712 67 11 different different ADJ issue-712 67 12 amount amount NOUN issue-712 67 13 of of ADP issue-712 67 14 technological technological ADJ issue-712 67 15 operations operation NOUN issue-712 67 16 . . PUNCT issue-712 68 1 in in ADP issue-712 68 2 addition addition NOUN issue-712 68 3 , , PUNCT issue-712 68 4 at at ADP issue-712 68 5 the the DET issue-712 68 6 disposal disposal NOUN issue-712 68 7 of of ADP issue-712 68 8 the the DET issue-712 68 9 same same ADJ issue-712 68 10 company company NOUN issue-712 68 11 are be AUX issue-712 68 12 often often ADV issue-712 68 13 lands land NOUN issue-712 68 14 of of ADP issue-712 68 15 different different ADJ issue-712 68 16 viscosity viscosity NOUN issue-712 68 17 , , PUNCT issue-712 68 18 litter litter NOUN issue-712 68 19 , , PUNCT issue-712 68 20 etc etc X issue-712 68 21 . . X issue-712 69 1 that that PRON issue-712 69 2 is be AUX issue-712 69 3 why why SCONJ issue-712 69 4 crops crop NOUN issue-712 69 5 with with ADP issue-712 69 6 a a DET issue-712 69 7 much much ADV issue-712 69 8 smaller small ADJ issue-712 69 9 crop crop NOUN issue-712 69 10 area area NOUN issue-712 69 11 often often ADV issue-712 69 12 require require VERB issue-712 69 13 much much ADV issue-712 69 14 more more ADJ issue-712 69 15 technology technology NOUN issue-712 69 16 resources resource NOUN issue-712 69 17 than than ADP issue-712 69 18 crops crop NOUN issue-712 69 19 with with ADP issue-712 69 20 a a DET issue-712 69 21 larger large ADJ issue-712 69 22 crop crop NOUN issue-712 69 23 area area NOUN issue-712 69 24 . . PUNCT issue-712 70 1 and and CCONJ issue-712 70 2 this this PRON issue-712 70 3 , , PUNCT issue-712 70 4 in in ADP issue-712 70 5 turn turn NOUN issue-712 70 6 , , PUNCT issue-712 70 7 is be AUX issue-712 70 8 reflected reflect VERB issue-712 70 9 at at ADP issue-712 70 10 the the DET issue-712 70 11 level level NOUN issue-712 70 12 of of ADP issue-712 70 13 costs cost NOUN issue-712 70 14 of of ADP issue-712 70 15 fuel fuel NOUN issue-712 70 16 and and CCONJ issue-712 70 17 lubricants lubricant NOUN issue-712 70 18 . . PUNCT issue-712 71 1 the the DET issue-712 71 2 results result NOUN issue-712 71 3 of of ADP issue-712 71 4 the the DET issue-712 71 5 recalculation recalculation NOUN issue-712 71 6 of of ADP issue-712 71 7 costs cost NOUN issue-712 71 8 and and CCONJ issue-712 71 9 the the DET issue-712 71 10 comparison comparison NOUN issue-712 71 11 of of ADP issue-712 71 12 their their PRON issue-712 71 13 sums sum NOUN issue-712 71 14 by by ADP issue-712 71 15 crops crop NOUN issue-712 71 16 before before ADV issue-712 71 17 and and CCONJ issue-712 71 18 after after ADP issue-712 71 19 transfer transfer NOUN issue-712 71 20 are be AUX issue-712 71 21 presented present VERB issue-712 71 22 in in ADP issue-712 71 23 table table NOUN issue-712 71 24 1 1 NUM issue-712 71 25 . . PUNCT issue-712 72 1 this this DET issue-712 72 2 example example NOUN issue-712 72 3 is be AUX issue-712 72 4 far far ADV issue-712 72 5 from from ADP issue-712 72 6 being be AUX issue-712 72 7 unitary unitary ADJ issue-712 72 8 . . PUNCT issue-712 73 1 similar similar ADJ issue-712 73 2 distortions distortion NOUN issue-712 73 3 with with ADP issue-712 73 4 the the DET issue-712 73 5 wrong wrong ADJ issue-712 73 6 choice choice NOUN issue-712 73 7 of of ADP issue-712 73 8 distribution distribution NOUN issue-712 73 9 centres centre NOUN issue-712 73 10 for for ADP issue-712 73 11 indirect indirect ADJ issue-712 73 12 costs cost NOUN issue-712 73 13 occurred occur VERB issue-712 73 14 at at ADP issue-712 73 15 the the DET issue-712 73 16 enterprises enterprise NOUN issue-712 73 17 of of ADP issue-712 73 18 vinnytsia vinnytsia NOUN issue-712 73 19 , , PUNCT issue-712 73 20 kyiv kyiv ADJ issue-712 73 21 , , PUNCT issue-712 73 22 odesa odesa NOUN issue-712 73 23 , , PUNCT issue-712 73 24 and and CCONJ issue-712 73 25 other other ADJ issue-712 73 26 regions region NOUN issue-712 73 27 of of ADP issue-712 73 28 ukraine ukraine NOUN issue-712 73 29 . . PUNCT issue-712 74 1 observing observe VERB issue-712 74 2 this this DET issue-712 74 3 fact fact NOUN issue-712 74 4 , , PUNCT issue-712 74 5 it it PRON issue-712 74 6 must must AUX issue-712 74 7 be be AUX issue-712 74 8 admitted admit VERB issue-712 74 9 that that SCONJ issue-712 74 10 reliable reliable ADJ issue-712 74 11 information information NOUN issue-712 74 12 on on ADP issue-712 74 13 production production NOUN issue-712 74 14 costs cost NOUN issue-712 74 15 and and CCONJ issue-712 74 16 cost cost NOUN issue-712 74 17 of of ADP issue-712 74 18 agricultural agricultural ADJ issue-712 74 19 products product NOUN issue-712 74 20 is be AUX issue-712 74 21 neither neither CCONJ issue-712 74 22 owned own VERB issue-712 74 23 by by ADP issue-712 74 24 the the DET issue-712 74 25 state state NOUN issue-712 74 26 nor nor CCONJ issue-712 74 27 by by ADP issue-712 74 28 owners owner NOUN issue-712 74 29 of of ADP issue-712 74 30 agricultural agricultural ADJ issue-712 74 31 enterprises enterprise NOUN issue-712 74 32 . . PUNCT issue-712 75 1 it it PRON issue-712 75 2 is be AUX issue-712 75 3 impossible impossible ADJ issue-712 75 4 to to PART issue-712 75 5 solve solve VERB issue-712 75 6 this this DET issue-712 75 7 problem problem NOUN issue-712 75 8 through through ADP issue-712 75 9 administrative administrative ADJ issue-712 75 10 means mean NOUN issue-712 75 11 . . PUNCT issue-712 76 1 ukrainian ukrainian ADJ issue-712 76 2 agricultural agricultural ADJ issue-712 76 3 enterprises enterprise NOUN issue-712 76 4 are be AUX issue-712 76 5 already already ADV issue-712 76 6 overloaded overload VERB issue-712 76 7 with with ADP issue-712 76 8 an an DET issue-712 76 9 excessive excessive ADJ issue-712 76 10 number number NOUN issue-712 76 11 of of ADP issue-712 76 12 inspections inspection NOUN issue-712 76 13 by by ADP issue-712 76 14 official official ADJ issue-712 76 15 bodies body NOUN issue-712 76 16 . . PUNCT issue-712 77 1 this this PRON issue-712 77 2 leads lead VERB issue-712 77 3 to to ADP issue-712 77 4 the the DET issue-712 77 5 conclusion conclusion NOUN issue-712 77 6 that that SCONJ issue-712 77 7 in in ADP issue-712 77 8 order order NOUN issue-712 77 9 to to PART issue-712 77 10 ensure ensure VERB issue-712 77 11 the the DET issue-712 77 12 correct correct ADJ issue-712 77 13 allocation allocation NOUN issue-712 77 14 of of ADP issue-712 77 15 costs cost NOUN issue-712 77 16 to to ADP issue-712 77 17 the the DET issue-712 77 18 cost cost NOUN issue-712 77 19 of of ADP issue-712 77 20 products product NOUN issue-712 77 21 ( ( PUNCT issue-712 77 22 works work NOUN issue-712 77 23 , , PUNCT issue-712 77 24 services service NOUN issue-712 77 25 ) ) PUNCT issue-712 77 26 , , PUNCT issue-712 77 27 it it PRON issue-712 77 28 should should AUX issue-712 77 29 be be AUX issue-712 77 30 anticipated anticipate VERB issue-712 77 31 in in ADP issue-712 77 32 automatic automatic ADJ issue-712 77 33 mode mode NOUN issue-712 77 34 . . PUNCT issue-712 78 1 it it PRON issue-712 78 2 is be AUX issue-712 78 3 possible possible ADJ issue-712 78 4 to to PART issue-712 78 5 realize realize VERB issue-712 78 6 this this PRON issue-712 78 7 by by ADP issue-712 78 8 laying lay VERB issue-712 78 9 the the DET issue-712 78 10 appropriate appropriate ADJ issue-712 78 11 software software NOUN issue-712 78 12 algorithms algorithm NOUN issue-712 78 13 for for ADP issue-712 78 14 allocating allocate VERB issue-712 78 15 costs cost NOUN issue-712 78 16 to to ADP issue-712 78 17 the the DET issue-712 78 18 accounting accounting NOUN issue-712 78 19 products product NOUN issue-712 78 20 provided provide VERB issue-712 78 21 for for ADP issue-712 78 22 table table NOUN issue-712 78 23 1 1 NUM issue-712 78 24 recalculation recalculation NOUN issue-712 78 25 of of ADP issue-712 78 26 the the DET issue-712 78 27 distribution distribution NOUN issue-712 78 28 of of ADP issue-712 78 29 costs cost NOUN issue-712 78 30 for for ADP issue-712 78 31 maintenance maintenance NOUN issue-712 78 32 of of ADP issue-712 78 33 machines machine NOUN issue-712 78 34 and and CCONJ issue-712 78 35 equipment equipment NOUN issue-712 78 36 at at ADP issue-712 78 37 the the DET issue-712 78 38 enterprise enterprise NOUN issue-712 78 39 “ " PUNCT issue-712 78 40 x x NOUN issue-712 78 41 ” " PUNCT issue-712 78 42 for for ADP issue-712 78 43 crops crop NOUN issue-712 78 44 crop crop NOUN issue-712 78 45 amount amount NOUN issue-712 78 46 of of ADP issue-712 78 47 actually actually ADV issue-712 78 48 distributed distribute VERB issue-712 78 49 costs cost NOUN issue-712 78 50 for for ADP issue-712 78 51 cultivating cultivate VERB issue-712 78 52 areas area NOUN issue-712 78 53 , , PUNCT issue-712 78 54 uah uah NOUN issue-712 78 55 the the DET issue-712 78 56 total total ADJ issue-712 78 57 cost cost NOUN issue-712 78 58 of of ADP issue-712 78 59 spent spend VERB issue-712 78 60 fuel fuel NOUN issue-712 78 61 , , PUNCT issue-712 78 62 uah uah NOUN issue-712 78 63 ( ( PUNCT issue-712 78 64 the the DET issue-712 78 65 sum sum NOUN issue-712 78 66 of of ADP issue-712 78 67 direct direct ADJ issue-712 78 68 costs cost NOUN issue-712 78 69 for for ADP issue-712 78 70 the the DET issue-712 78 71 article article NOUN issue-712 78 72 “ " PUNCT issue-712 78 73 pmm pmm PROPN issue-712 78 74 ” " PUNCT issue-712 78 75 the the DET issue-712 78 76 share share NOUN issue-712 78 77 of of ADP issue-712 78 78 distribution distribution NOUN issue-712 78 79 by by ADP issue-712 78 80 fuel fuel NOUN issue-712 78 81 consumption consumption NOUN issue-712 78 82 the the DET issue-712 78 83 amount amount NOUN issue-712 78 84 of of ADP issue-712 78 85 distributed distribute VERB issue-712 78 86 costs cost NOUN issue-712 78 87 overcharge overcharge VERB issue-712 78 88 ( ( PUNCT issue-712 78 89 + + NOUN issue-712 78 90 ) ) PUNCT issue-712 78 91 or or CCONJ issue-712 78 92 understatement understatement NOUN issue-712 78 93 ( ( PUNCT issue-712 78 94 - - INTJ issue-712 78 95 ) ) PUNCT issue-712 78 96 of of ADP issue-712 78 97 actual actual ADJ issue-712 78 98 costs cost NOUN issue-712 78 99 of of ADP issue-712 78 100 crops crop NOUN issue-712 78 101 compared compare VERB issue-712 78 102 with with ADP issue-712 78 103 the the DET issue-712 78 104 estimated estimate VERB issue-712 78 105 , , PUNCT issue-712 78 106 uah uah X issue-712 78 107 ( ( PUNCT issue-712 78 108 3 3 NUM issue-712 78 109 - - SYM issue-712 78 110 5 5 NUM issue-712 78 111 ) ) PUNCT issue-712 78 112 1 1 NUM issue-712 78 113 2 2 NUM issue-712 78 114 3 3 NUM issue-712 78 115 4 4 NUM issue-712 78 116 5 5 NUM issue-712 78 117 6 6 NUM issue-712 78 118 wheat wheat NOUN issue-712 78 119 743454,19 743454,19 PROPN issue-712 78 120 235895,58 235895,58 NUM issue-712 78 121 0,15146772 0,15146772 NUM issue-712 78 122 589577,54 589577,54 NUM issue-712 78 123 +153876,65 +153876,65 NOUN issue-712 78 124 sugar sugar NOUN issue-712 78 125 beet beet NOUN issue-712 78 126 537155,39 537155,39 PROPN issue-712 78 127 393693,53 393693,53 NUM issue-712 78 128 0,252789227 0,252789227 SYM issue-712 79 1 983964,45 983964,45 NUM issue-712 79 2 -446809,06 -446809,06 NOUN issue-712 79 3 sunflower sunflower NOUN issue-712 79 4 1568649,41 1568649,41 NUM issue-712 79 5 431946,16 431946,16 NUM issue-712 79 6 0,277351106 0,277351106 NUM issue-712 79 7 1079569,85 1079569,85 NUM issue-712 79 8 +489079,56 +489079,56 NOUN issue-712 79 9 soybean soybean NOUN issue-712 79 10 953645,42 953645,42 NOUN issue-712 79 11 451925,60 451925,60 NUM issue-712 80 1 0,290179834 0,290179834 PRON issue-712 80 2 1129504,78 1129504,78 ADJ issue-712 80 3 -175859,36 -175859,36 PROPN issue-712 80 4 winter winter NOUN issue-712 80 5 barley barley NOUN issue-712 80 6 89525,90 89525,90 NUM issue-712 80 7 43937,50 43937,50 NUM issue-712 80 8 0,028212114 0,028212114 PROPN issue-712 80 9 109813,69 109813,69 PROPN issue-712 80 10 -20287,79 -20287,79 INTJ issue-712 80 11 total total NOUN issue-712 81 1 3892430,31 3892430,31 NUM issue-712 82 1 1557398,37 1557398,37 NUM issue-712 82 2 1,0 1,0 NUM issue-712 82 3 3892430,31 3892430,31 NUM issue-712 82 4 х х PROPN issue-712 82 5 source source NOUN issue-712 82 6 : : PUNCT issue-712 82 7 own own ADJ issue-712 82 8 calculations calculation NOUN issue-712 82 9 baltic baltic ADJ issue-712 82 10 journal journal NOUN issue-712 82 11 of of ADP issue-712 82 12 economic economic ADJ issue-712 82 13 studies study NOUN issue-712 82 14 119 119 NUM issue-712 82 15 vol vol NOUN issue-712 82 16 . . PROPN issue-712 82 17 5 5 NUM issue-712 82 18 , , PUNCT issue-712 82 19 no no INTJ issue-712 82 20 . . NOUN issue-712 82 21 4 4 NUM issue-712 82 22 , , PUNCT issue-712 82 23 2019 2019 NUM issue-712 82 24 accounting accounting NOUN issue-712 82 25 automation automation NOUN issue-712 82 26 . . PUNCT issue-712 83 1 this this DET issue-712 83 2 offer offer NOUN issue-712 83 3 has have VERB issue-712 83 4 sense sense NOUN issue-712 83 5 even even ADV issue-712 83 6 for for ADP issue-712 83 7 the the DET issue-712 83 8 reason reason NOUN issue-712 83 9 that that SCONJ issue-712 83 10 accounting accounting NOUN issue-712 83 11 software software NOUN issue-712 83 12 , , PUNCT issue-712 83 13 according accord VERB issue-712 83 14 to to ADP issue-712 83 15 scientists scientist NOUN issue-712 83 16 , , PUNCT issue-712 83 17 is be AUX issue-712 83 18 used use VERB issue-712 83 19 by by ADP issue-712 83 20 approximately approximately ADV issue-712 83 21 90 90 NUM issue-712 83 22 % % NOUN issue-712 83 23 of of ADP issue-712 83 24 accountants accountant NOUN issue-712 83 25 of of ADP issue-712 83 26 agricultural agricultural ADJ issue-712 83 27 enterprises enterprise NOUN issue-712 83 28 ( ( PUNCT issue-712 83 29 pavljukovecj pavljukovecj VERB issue-712 83 30 , , PUNCT issue-712 83 31 2014 2014 NUM issue-712 83 32 ) ) PUNCT issue-712 83 33 . . PUNCT issue-712 84 1 given give VERB issue-712 84 2 the the DET issue-712 84 3 availability availability NOUN issue-712 84 4 of of ADP issue-712 84 5 a a DET issue-712 84 6 clear clear ADJ issue-712 84 7 , , PUNCT issue-712 84 8 automated automated ADJ issue-712 84 9 tool tool NOUN issue-712 84 10 for for ADP issue-712 84 11 allocating allocate VERB issue-712 84 12 the the DET issue-712 84 13 cost cost NOUN issue-712 84 14 of of ADP issue-712 84 15 crops crop NOUN issue-712 84 16 to to ADP issue-712 84 17 accountants accountant NOUN issue-712 84 18 , , PUNCT issue-712 84 19 such such DET issue-712 84 20 a a DET issue-712 84 21 distribution distribution NOUN issue-712 84 22 will will AUX issue-712 84 23 not not PART issue-712 84 24 be be AUX issue-712 84 25 a a DET issue-712 84 26 big big ADJ issue-712 84 27 challenge challenge NOUN issue-712 84 28 . . PUNCT issue-712 85 1 however however ADV issue-712 85 2 , , PUNCT issue-712 85 3 in in ADP issue-712 85 4 order order NOUN issue-712 85 5 to to PART issue-712 85 6 implement implement VERB issue-712 85 7 such such ADJ issue-712 85 8 automation automation NOUN issue-712 85 9 algorithms algorithm NOUN issue-712 85 10 , , PUNCT issue-712 85 11 it it PRON issue-712 85 12 should should AUX issue-712 85 13 be be AUX issue-712 85 14 recognized recognize VERB issue-712 85 15 that that SCONJ issue-712 85 16 the the DET issue-712 85 17 current current ADJ issue-712 85 18 procedure procedure NOUN issue-712 85 19 for for ADP issue-712 85 20 distributing distribute VERB issue-712 85 21 costs cost NOUN issue-712 85 22 for for ADP issue-712 85 23 maintenance maintenance NOUN issue-712 85 24 of of ADP issue-712 85 25 machinery machinery NOUN issue-712 85 26 and and CCONJ issue-712 85 27 equipment equipment NOUN issue-712 85 28 of of ADP issue-712 85 29 agricultural agricultural ADJ issue-712 85 30 enterprises enterprise NOUN issue-712 85 31 between between ADP issue-712 85 32 the the DET issue-712 85 33 objects object NOUN issue-712 85 34 of of ADP issue-712 85 35 accounting accounting NOUN issue-712 85 36 provided provide VERB issue-712 85 37 for for ADP issue-712 85 38 by by ADP issue-712 85 39 the the DET issue-712 85 40 methodological methodological ADJ issue-712 85 41 documents document NOUN issue-712 85 42 of of ADP issue-712 85 43 the the DET issue-712 85 44 ministry ministry PROPN issue-712 85 45 of of ADP issue-712 85 46 finance finance PROPN issue-712 85 47 of of ADP issue-712 85 48 ukraine ukraine NOUN issue-712 85 49 also also ADV issue-712 85 50 needs need VERB issue-712 85 51 to to PART issue-712 85 52 be be AUX issue-712 85 53 improved improve VERB issue-712 85 54 and and CCONJ issue-712 85 55 revised revise VERB issue-712 85 56 . . PUNCT issue-712 86 1 accounting account VERB issue-712 86 2 for for ADP issue-712 86 3 the the DET issue-712 86 4 costs cost NOUN issue-712 86 5 of of ADP issue-712 86 6 maintaining maintain VERB issue-712 86 7 machines machine NOUN issue-712 86 8 and and CCONJ issue-712 86 9 equipment equipment NOUN issue-712 86 10 in in ADP issue-712 86 11 a a DET issue-712 86 12 generalized generalized ADJ issue-712 86 13 manner manner NOUN issue-712 86 14 for for ADP issue-712 86 15 all all DET issue-712 86 16 homogeneous homogeneous ADJ issue-712 86 17 objects object NOUN issue-712 86 18 also also ADV issue-712 86 19 does do AUX issue-712 86 20 not not PART issue-712 86 21 ensure ensure VERB issue-712 86 22 the the DET issue-712 86 23 accuracy accuracy NOUN issue-712 86 24 of of ADP issue-712 86 25 assigning assign VERB issue-712 86 26 these these DET issue-712 86 27 costs cost NOUN issue-712 86 28 to to ADP issue-712 86 29 the the DET issue-712 86 30 relevant relevant ADJ issue-712 86 31 objects object NOUN issue-712 86 32 of of ADP issue-712 86 33 costing cost VERB issue-712 86 34 . . PUNCT issue-712 87 1 according accord VERB issue-712 87 2 to to ADP issue-712 87 3 the the DET issue-712 87 4 results result NOUN issue-712 87 5 of of ADP issue-712 87 6 the the DET issue-712 87 7 reporting reporting NOUN issue-712 87 8 period period NOUN issue-712 87 9 , , PUNCT issue-712 87 10 various various ADJ issue-712 87 11 objects object NOUN issue-712 87 12 of of ADP issue-712 87 13 fixed fix VERB issue-712 87 14 assets asset NOUN issue-712 87 15 have have VERB issue-712 87 16 different different ADJ issue-712 87 17 performance performance NOUN issue-712 87 18 , , PUNCT issue-712 87 19 but but CCONJ issue-712 87 20 for for ADP issue-712 87 21 objects object NOUN issue-712 87 22 of of ADP issue-712 87 23 cost cost NOUN issue-712 87 24 accounting accounting NOUN issue-712 87 25 , , PUNCT issue-712 87 26 these these DET issue-712 87 27 costs cost NOUN issue-712 87 28 are be AUX issue-712 87 29 averaged average VERB issue-712 87 30 over over ADP issue-712 87 31 the the DET issue-712 87 32 method method NOUN issue-712 87 33 . . PUNCT issue-712 88 1 this this DET issue-712 88 2 statement statement NOUN issue-712 88 3 is be AUX issue-712 88 4 illustrated illustrate VERB issue-712 88 5 quite quite ADV issue-712 88 6 simply simply ADV issue-712 88 7 . . PUNCT issue-712 89 1 for for ADP issue-712 89 2 example example NOUN issue-712 89 3 , , PUNCT issue-712 89 4 two two NUM issue-712 89 5 tractors tractor NOUN issue-712 89 6 of of ADP issue-712 89 7 the the DET issue-712 89 8 same same ADJ issue-712 89 9 capacity capacity NOUN issue-712 89 10 are be AUX issue-712 89 11 in in ADP issue-712 89 12 operation operation NOUN issue-712 89 13 at at ADP issue-712 89 14 the the DET issue-712 89 15 plant plant NOUN issue-712 89 16 , , PUNCT issue-712 89 17 but but CCONJ issue-712 89 18 one one NUM issue-712 89 19 of of ADP issue-712 89 20 them they PRON issue-712 89 21 is be AUX issue-712 89 22 domestic domestic ADJ issue-712 89 23 , , PUNCT issue-712 89 24 and and CCONJ issue-712 89 25 the the DET issue-712 89 26 other other ADJ issue-712 89 27 one one NOUN issue-712 89 28 is be AUX issue-712 89 29 imported import VERB issue-712 89 30 . . PUNCT issue-712 90 1 the the DET issue-712 90 2 monthly monthly ADJ issue-712 90 3 amount amount NOUN issue-712 90 4 of of ADP issue-712 90 5 expenses expense NOUN issue-712 90 6 for for ADP issue-712 90 7 maintenance maintenance NOUN issue-712 90 8 of of ADP issue-712 90 9 the the DET issue-712 90 10 tractor tractor NOUN issue-712 90 11 purchased purchase VERB issue-712 90 12 abroad abroad ADV issue-712 90 13 is be AUX issue-712 90 14 30000 30000 NUM issue-712 90 15 uah uah ADJ issue-712 90 16 , , PUNCT issue-712 90 17 domestic domestic ADJ issue-712 90 18 – – PUNCT issue-712 90 19 7000 7000 NUM issue-712 90 20 uah uah NOUN issue-712 90 21 . . PUNCT issue-712 91 1 at at ADP issue-712 91 2 the the DET issue-712 91 3 same same ADJ issue-712 91 4 time time NOUN issue-712 91 5 , , PUNCT issue-712 91 6 for for ADP issue-712 91 7 a a DET issue-712 91 8 particular particular ADJ issue-712 91 9 reporting reporting NOUN issue-712 91 10 month month NOUN issue-712 91 11 , , PUNCT issue-712 91 12 the the DET issue-712 91 13 purchase purchase NOUN issue-712 91 14 of of ADP issue-712 91 15 a a DET issue-712 91 16 tractor tractor NOUN issue-712 91 17 abroad abroad ADV issue-712 91 18 had have VERB issue-712 91 19 a a DET issue-712 91 20 production production NOUN issue-712 91 21 of of ADP issue-712 91 22 500 500 NUM issue-712 91 23 hectares hectare NOUN issue-712 91 24 , , PUNCT issue-712 91 25 and and CCONJ issue-712 91 26 domestic domestic ADJ issue-712 91 27 – – PUNCT issue-712 91 28 600 600 NUM issue-712 91 29 hectares hectare NOUN issue-712 91 30 . . PUNCT issue-712 92 1 the the DET issue-712 92 2 works work NOUN issue-712 92 3 were be AUX issue-712 92 4 carried carry VERB issue-712 92 5 out out ADP issue-712 92 6 : : PUNCT issue-712 92 7 under under ADP issue-712 92 8 the the DET issue-712 92 9 crop crop NOUN issue-712 92 10 of of ADP issue-712 92 11 wheat wheat NOUN issue-712 92 12 – – PUNCT issue-712 92 13 300 300 NUM issue-712 92 14 hectares hectare NOUN issue-712 92 15 , , PUNCT issue-712 92 16 under under ADP issue-712 92 17 corn corn NOUN issue-712 92 18 crops crop NOUN issue-712 92 19 – – PUNCT issue-712 92 20 200 200 NUM issue-712 92 21 hectares hectare NOUN issue-712 92 22 , , PUNCT issue-712 92 23 soybean soybean NOUN issue-712 92 24 crops crop NOUN issue-712 92 25 – – PUNCT issue-712 92 26 600 600 NUM issue-712 92 27 hectares hectare NOUN issue-712 92 28 . . PUNCT issue-712 93 1 the the DET issue-712 93 2 costs cost NOUN issue-712 93 3 of of ADP issue-712 93 4 maintenance maintenance NOUN issue-712 93 5 of of ADP issue-712 93 6 tractors tractor NOUN issue-712 93 7 were be AUX issue-712 93 8 carried carry VERB issue-712 93 9 out out ADP issue-712 93 10 on on ADP issue-712 93 11 a a DET issue-712 93 12 separate separate ADJ issue-712 93 13 subaccount subaccount NOUN issue-712 93 14 of of ADP issue-712 93 15 the the DET issue-712 93 16 account account NOUN issue-712 93 17 “ " PUNCT issue-712 93 18 total total ADJ issue-712 93 19 production production NOUN issue-712 93 20 costs cost NOUN issue-712 93 21 ” " PUNCT issue-712 93 22 and and CCONJ issue-712 93 23 carried carry VERB issue-712 93 24 by by ADP issue-712 93 25 the the DET issue-712 93 26 objects object NOUN issue-712 93 27 of of ADP issue-712 93 28 cost cost NOUN issue-712 93 29 accounting accounting NOUN issue-712 93 30 in in ADP issue-712 93 31 proportion proportion NOUN issue-712 93 32 to to ADP issue-712 93 33 the the DET issue-712 93 34 conditional conditional ADJ issue-712 93 35 reference reference NOUN issue-712 93 36 hectares hectare NOUN issue-712 93 37 ( ( PUNCT issue-712 93 38 table table NOUN issue-712 93 39 2 2 NUM issue-712 93 40 ) ) PUNCT issue-712 93 41 . . PUNCT issue-712 94 1 according accord VERB issue-712 94 2 to to ADP issue-712 94 3 the the DET issue-712 94 4 results result NOUN issue-712 94 5 of of ADP issue-712 94 6 the the DET issue-712 94 7 analysis analysis NOUN issue-712 94 8 of of ADP issue-712 94 9 the the DET issue-712 94 10 production production NOUN issue-712 94 11 of of ADP issue-712 94 12 these these DET issue-712 94 13 machines machine NOUN issue-712 94 14 , , PUNCT issue-712 94 15 according accord VERB issue-712 94 16 to to ADP issue-712 94 17 the the DET issue-712 94 18 summary summary NOUN issue-712 94 19 data datum NOUN issue-712 94 20 of of ADP issue-712 94 21 the the DET issue-712 94 22 work work NOUN issue-712 94 23 of of ADP issue-712 94 24 the the DET issue-712 94 25 machine machine NOUN issue-712 94 26 - - PUNCT issue-712 94 27 tractor tractor NOUN issue-712 94 28 park park NOUN issue-712 94 29 , , PUNCT issue-712 94 30 it it PRON issue-712 94 31 was be AUX issue-712 94 32 established establish VERB issue-712 94 33 that that SCONJ issue-712 94 34 the the DET issue-712 94 35 imported import VERB issue-712 94 36 tractor tractor NOUN issue-712 94 37 has have AUX issue-712 94 38 performed perform VERB issue-712 94 39 on on ADP issue-712 94 40 works work NOUN issue-712 94 41 on on ADP issue-712 94 42 wheat wheat NOUN issue-712 94 43 100 100 NUM issue-712 94 44 hectares hectare NOUN issue-712 94 45 , , PUNCT issue-712 94 46 on on ADP issue-712 94 47 works work NOUN issue-712 94 48 on on ADP issue-712 94 49 corn corn NOUN issue-712 94 50 – – PUNCT issue-712 94 51 also also ADV issue-712 94 52 100 100 NUM issue-712 94 53 hectares hectare NOUN issue-712 94 54 , , PUNCT issue-712 94 55 on on ADP issue-712 94 56 soybeans soybean NOUN issue-712 94 57 – – PUNCT issue-712 94 58 300 300 NUM issue-712 94 59 hectares hectare NOUN issue-712 94 60 . . PUNCT issue-712 95 1 if if SCONJ issue-712 95 2 the the DET issue-712 95 3 maintenance maintenance NOUN issue-712 95 4 costs cost NOUN issue-712 95 5 of of ADP issue-712 95 6 these these DET issue-712 95 7 machines machine NOUN issue-712 95 8 were be AUX issue-712 95 9 distributed distribute VERB issue-712 95 10 among among ADP issue-712 95 11 crops crop NOUN issue-712 95 12 in in ADP issue-712 95 13 proportion proportion NOUN issue-712 95 14 to to ADP issue-712 95 15 the the DET issue-712 95 16 production production NOUN issue-712 95 17 of of ADP issue-712 95 18 each each PRON issue-712 95 19 of of ADP issue-712 95 20 the the DET issue-712 95 21 cars car NOUN issue-712 95 22 , , PUNCT issue-712 95 23 the the DET issue-712 95 24 rates rate NOUN issue-712 95 25 of of ADP issue-712 95 26 these these DET issue-712 95 27 costs cost NOUN issue-712 95 28 would would AUX issue-712 95 29 be be AUX issue-712 95 30 ( ( PUNCT issue-712 95 31 table table NOUN issue-712 95 32 3 3 NUM issue-712 95 33 ) ) PUNCT issue-712 95 34 . . PUNCT issue-712 96 1 according accord VERB issue-712 96 2 to to ADP issue-712 96 3 the the DET issue-712 96 4 data datum NOUN issue-712 96 5 of of ADP issue-712 96 6 the the DET issue-712 96 7 table table NOUN issue-712 96 8 , , PUNCT issue-712 96 9 the the DET issue-712 96 10 sum sum NOUN issue-712 96 11 of of ADP issue-712 96 12 costs cost NOUN issue-712 96 13 on on ADP issue-712 96 14 the the DET issue-712 96 15 supply supply NOUN issue-712 96 16 of of ADP issue-712 96 17 agrimotor agrimotor NOUN issue-712 96 18 compared compare VERB issue-712 96 19 with with ADP issue-712 96 20 the the DET issue-712 96 21 first first ADJ issue-712 96 22 variant variant NOUN issue-712 96 23 ( ( PUNCT issue-712 96 24 table table NOUN issue-712 96 25 2 2 NUM issue-712 96 26 ) ) PUNCT issue-712 96 27 differs differ VERB issue-712 96 28 a a DET issue-712 96 29 lot lot NOUN issue-712 96 30 . . PUNCT issue-712 97 1 when when SCONJ issue-712 97 2 distributing distribute VERB issue-712 97 3 costs cost NOUN issue-712 97 4 with with ADP issue-712 97 5 its its PRON issue-712 97 6 identification identification NOUN issue-712 97 7 on on ADP issue-712 97 8 each each DET issue-712 97 9 agrimotor agrimotor NOUN issue-712 97 10 , , PUNCT issue-712 97 11 there there PRON issue-712 97 12 is be VERB issue-712 97 13 also also ADV issue-712 97 14 distribution distribution NOUN issue-712 97 15 of of ADP issue-712 97 16 costs cost NOUN issue-712 97 17 on on ADP issue-712 97 18 maintenance maintenance NOUN issue-712 97 19 of of ADP issue-712 97 20 machines machine NOUN issue-712 97 21 , , PUNCT issue-712 97 22 for for ADP issue-712 97 23 instance instance NOUN issue-712 97 24 , , PUNCT issue-712 97 25 on on ADP issue-712 97 26 wheat wheat NOUN issue-712 97 27 are be AUX issue-712 97 28 13169 13169 NUM issue-712 97 29 - - SYM issue-712 97 30 10101=3068 10101=3068 NUM issue-712 97 31 uah uah NOUN issue-712 97 32 by by ADP issue-712 97 33 more more ADV issue-712 97 34 accurate accurate ADJ issue-712 97 35 distribution distribution NOUN issue-712 97 36 than than ADP issue-712 97 37 by by ADP issue-712 97 38 general general ADJ issue-712 97 39 . . PUNCT issue-712 98 1 how how SCONJ issue-712 98 2 is be AUX issue-712 98 3 it it PRON issue-712 98 4 possible possible ADJ issue-712 98 5 to to PART issue-712 98 6 provide provide VERB issue-712 98 7 with with ADP issue-712 98 8 the the DET issue-712 98 9 more more ADV issue-712 98 10 exact exact ADJ issue-712 98 11 distribution distribution NOUN issue-712 98 12 of of ADP issue-712 98 13 costs cost NOUN issue-712 98 14 on on ADP issue-712 98 15 the the DET issue-712 98 16 maintenance maintenance NOUN issue-712 98 17 of of ADP issue-712 98 18 machines machine NOUN issue-712 98 19 and and CCONJ issue-712 98 20 equipment equipment NOUN issue-712 98 21 ? ? PUNCT issue-712 99 1 accountants accountant NOUN issue-712 99 2 should should AUX issue-712 99 3 open open VERB issue-712 99 4 “ " PUNCT issue-712 99 5 total total ADJ issue-712 99 6 production production NOUN issue-712 99 7 costs cost NOUN issue-712 99 8 ” " PUNCT issue-712 99 9 sub sub NOUN issue-712 99 10 - - ADJ issue-712 99 11 account account ADJ issue-712 99 12 “ " PUNCT issue-712 99 13 maintenance maintenance NOUN issue-712 99 14 of of ADP issue-712 99 15 machines machine NOUN issue-712 99 16 and and CCONJ issue-712 99 17 equipment equipment NOUN issue-712 99 18 ” " PUNCT issue-712 99 19 , , PUNCT issue-712 99 20 in in ADP issue-712 99 21 its its PRON issue-712 99 22 limits limit NOUN issue-712 99 23 - - PUNCT issue-712 99 24 analytical analytical ADJ issue-712 99 25 cards card NOUN issue-712 99 26 - - PUNCT issue-712 99 27 accounts account NOUN issue-712 99 28 on on ADP issue-712 99 29 each each DET issue-712 99 30 object object NOUN issue-712 99 31 of of ADP issue-712 99 32 the the DET issue-712 99 33 main main ADJ issue-712 99 34 means mean NOUN issue-712 99 35 . . PUNCT issue-712 100 1 these these DET issue-712 100 2 cards card NOUN issue-712 100 3 - - PUNCT issue-712 100 4 accounts account NOUN issue-712 100 5 are be AUX issue-712 100 6 suggested suggest VERB issue-712 100 7 to to PART issue-712 100 8 be be AUX issue-712 100 9 elaborated elaborate VERB issue-712 100 10 in in ADP issue-712 100 11 such such ADJ issue-712 100 12 structure structure NOUN issue-712 100 13 : : PUNCT issue-712 100 14 1 1 X issue-712 100 15 . . X issue-712 100 16 first first ADJ issue-712 100 17 table table NOUN issue-712 100 18 : : PUNCT issue-712 100 19 it it PRON issue-712 100 20 accumulates accumulate VERB issue-712 100 21 the the DET issue-712 100 22 costs cost NOUN issue-712 100 23 of of ADP issue-712 100 24 maintaining maintain VERB issue-712 100 25 each each DET issue-712 100 26 specific specific ADJ issue-712 100 27 machine machine NOUN issue-712 100 28 in in ADP issue-712 100 29 a a DET issue-712 100 30 layer layer NOUN issue-712 100 31 of of ADP issue-712 100 32 expenses expense NOUN issue-712 100 33 ( ( PUNCT issue-712 100 34 depreciation depreciation NOUN issue-712 100 35 , , PUNCT issue-712 100 36 repair repair NOUN issue-712 100 37 costs cost NOUN issue-712 100 38 , , PUNCT issue-712 100 39 other other ADJ issue-712 100 40 maintenance maintenance NOUN issue-712 100 41 costs cost NOUN issue-712 100 42 ) ) PUNCT issue-712 100 43 . . PUNCT issue-712 101 1 2 2 X issue-712 101 2 . . X issue-712 101 3 second second ADJ issue-712 101 4 table table NOUN issue-712 101 5 : : PUNCT issue-712 101 6 the the DET issue-712 101 7 display display NOUN issue-712 101 8 of of ADP issue-712 101 9 fuel fuel NOUN issue-712 101 10 consumption consumption NOUN issue-712 101 11 by by ADP issue-712 101 12 machine machine NOUN issue-712 101 13 ( ( PUNCT issue-712 101 14 mechanism mechanism NOUN issue-712 101 15 ) ) PUNCT issue-712 101 16 in in ADP issue-712 101 17 terms term NOUN issue-712 101 18 of of ADP issue-712 101 19 directions direction NOUN issue-712 101 20 of of ADP issue-712 101 21 fuel fuel NOUN issue-712 101 22 table table NOUN issue-712 101 23 2 2 NUM issue-712 101 24 distribution distribution NOUN issue-712 101 25 of of ADP issue-712 101 26 costs cost NOUN issue-712 101 27 for for ADP issue-712 101 28 maintenance maintenance NOUN issue-712 101 29 of of ADP issue-712 101 30 tractors tractor NOUN issue-712 101 31 crop crop NOUN issue-712 101 32 amount amount NOUN issue-712 101 33 of of ADP issue-712 101 34 completed complete VERB issue-712 101 35 works work NOUN issue-712 101 36 , , PUNCT issue-712 101 37 hectares hectare NOUN issue-712 101 38 percentage percentage NOUN issue-712 101 39 of of ADP issue-712 101 40 distribution distribution NOUN issue-712 101 41 on on ADP issue-712 101 42 conditional conditional ADJ issue-712 101 43 reference reference NOUN issue-712 101 44 hectares hectare NOUN issue-712 101 45 , , PUNCT issue-712 101 46 % % NOUN issue-712 101 47 distribution distribution NOUN issue-712 101 48 of of ADP issue-712 101 49 expenses expense NOUN issue-712 101 50 for for ADP issue-712 101 51 the the DET issue-712 101 52 maintenance maintenance NOUN issue-712 101 53 of of ADP issue-712 101 54 a a DET issue-712 101 55 tractor tractor NOUN issue-712 101 56 , , PUNCT issue-712 101 57 uah uah NOUN issue-712 101 58 1 1 NUM issue-712 101 59 2 2 NUM issue-712 101 60 3 3 NUM issue-712 101 61 4 4 NUM issue-712 101 62 wheat wheat NOUN issue-712 101 63 300 300 NUM issue-712 101 64 27,3 27,3 NUM issue-712 101 65 10101,00 10101,00 NUM issue-712 101 66 corn corn NOUN issue-712 101 67 200 200 NUM issue-712 101 68 18,2 18,2 NUM issue-712 101 69 6734,00 6734,00 PROPN issue-712 101 70 soybean soybean NOUN issue-712 101 71 600 600 NUM issue-712 101 72 54,5 54,5 NOUN issue-712 101 73 20165,00 20165,00 NOUN issue-712 101 74 total total ADJ issue-712 101 75 1100 1100 NUM issue-712 101 76 100,0 100,0 NUM issue-712 101 77 37000,00 37000,00 NUM issue-712 101 78 source source NOUN issue-712 101 79 : : PUNCT issue-712 101 80 own own ADJ issue-712 101 81 calculations calculation NOUN issue-712 101 82 table table NOUN issue-712 101 83 3 3 NUM issue-712 101 84 distribution distribution NOUN issue-712 101 85 of of ADP issue-712 101 86 costs cost NOUN issue-712 101 87 for for ADP issue-712 101 88 maintenance maintenance NOUN issue-712 101 89 of of ADP issue-712 101 90 tractors tractor NOUN issue-712 101 91 with with ADP issue-712 101 92 identification identification NOUN issue-712 101 93 of of ADP issue-712 101 94 costs cost NOUN issue-712 101 95 for for ADP issue-712 101 96 each each PRON issue-712 101 97 of of ADP issue-712 101 98 them they PRON issue-712 101 99 crop crop NOUN issue-712 101 100 imported import VERB issue-712 101 101 agrimotor agrimotor NOUN issue-712 101 102 domestic domestic ADJ issue-712 101 103 agrimotor agrimotor NOUN issue-712 101 104 total total NOUN issue-712 101 105 costs cost NOUN issue-712 101 106 , , PUNCT issue-712 101 107 uah uah X issue-712 101 108 ( ( PUNCT issue-712 101 109 4 4 NUM issue-712 101 110 + + NOUN issue-712 101 111 7 7 NUM issue-712 101 112 ) ) PUNCT issue-712 101 113 amount amount NOUN issue-712 101 114 of of ADP issue-712 101 115 completed complete VERB issue-712 101 116 works work NOUN issue-712 101 117 , , PUNCT issue-712 101 118 master master NOUN issue-712 101 119 hectares hectare VERB issue-712 101 120 percentage percentage NOUN issue-712 101 121 of of ADP issue-712 101 122 distribution distribution NOUN issue-712 101 123 , , PUNCT issue-712 101 124 % % INTJ issue-712 101 125 sum sum NOUN issue-712 101 126 of of ADP issue-712 101 127 distributed distribute VERB issue-712 101 128 costs cost NOUN issue-712 101 129 , , PUNCT issue-712 101 130 uah uah ADJ issue-712 101 131 amount amount NOUN issue-712 101 132 of of ADP issue-712 101 133 completed complete VERB issue-712 101 134 works work NOUN issue-712 101 135 , , PUNCT issue-712 101 136 master master NOUN issue-712 101 137 hectares hectare VERB issue-712 101 138 percentage percentage NOUN issue-712 101 139 of of ADP issue-712 101 140 distribution distribution NOUN issue-712 101 141 , , PUNCT issue-712 101 142 % % INTJ issue-712 101 143 sum sum NOUN issue-712 101 144 of of ADP issue-712 101 145 distributed distribute VERB issue-712 101 146 costs cost NOUN issue-712 101 147 , , PUNCT issue-712 101 148 uah uah PROPN issue-712 101 149 . . NOUN issue-712 101 150 1 1 NUM issue-712 101 151 2 2 NUM issue-712 101 152 3 3 NUM issue-712 101 153 4 4 NUM issue-712 101 154 5 5 NUM issue-712 101 155 6 6 NUM issue-712 101 156 7 7 NUM issue-712 101 157 8 8 NUM issue-712 101 158 wheat wheat NOUN issue-712 101 159 200 200 NUM issue-712 101 160 40,0 40,0 NOUN issue-712 101 161 12000,00 12000,00 NUM issue-712 101 162 100 100 NUM issue-712 101 163 16,7 16,7 NUM issue-712 101 164 1169,00 1169,00 PROPN issue-712 101 165 13169,00 13169,00 PROPN issue-712 101 166 corn corn NOUN issue-712 101 167 100 100 NUM issue-712 101 168 20,0 20,0 NOUN issue-712 101 169 6000,00 6000,00 NUM issue-712 101 170 100 100 NUM issue-712 101 171 16,7 16,7 NUM issue-712 101 172 1169,00 1169,00 PROPN issue-712 101 173 7169,00 7169,00 ADJ issue-712 101 174 soybean soybean NOUN issue-712 101 175 200 200 NUM issue-712 101 176 40,0 40,0 NOUN issue-712 101 177 12000,00 12000,00 NUM issue-712 101 178 400 400 NUM issue-712 101 179 66,6 66,6 NUM issue-712 101 180 4662,00 4662,00 PROPN issue-712 101 181 16662,00 16662,00 PROPN issue-712 101 182 in in ADP issue-712 101 183 all all DET issue-712 101 184 500 500 NUM issue-712 101 185 100,0 100,0 NUM issue-712 101 186 30000,00 30000,00 NUM issue-712 101 187 600 600 NUM issue-712 101 188 100,0 100,0 NUM issue-712 101 189 7000,00 7000,00 NUM issue-712 101 190 37000,00 37000,00 NUM issue-712 101 191 source source NOUN issue-712 101 192 : : PUNCT issue-712 101 193 own own ADJ issue-712 101 194 calculations calculation NOUN issue-712 101 195 baltic baltic ADJ issue-712 101 196 journal journal NOUN issue-712 101 197 of of ADP issue-712 101 198 economic economic ADJ issue-712 101 199 studies study NOUN issue-712 101 200 120 120 NUM issue-712 101 201 vol vol NOUN issue-712 101 202 . . PROPN issue-712 102 1 5 5 NUM issue-712 102 2 , , PUNCT issue-712 102 3 no no INTJ issue-712 102 4 . . NOUN issue-712 102 5 4 4 NUM issue-712 102 6 , , PUNCT issue-712 102 7 2019 2019 NUM issue-712 102 8 consumption consumption NOUN issue-712 102 9 ( ( PUNCT issue-712 102 10 directions direction NOUN issue-712 102 11 of of ADP issue-712 102 12 work work NOUN issue-712 102 13 execution execution NOUN issue-712 102 14 ) ) PUNCT issue-712 102 15 . . PUNCT issue-712 103 1 this this DET issue-712 103 2 accumulation accumulation NOUN issue-712 103 3 is be AUX issue-712 103 4 required require VERB issue-712 103 5 to to PART issue-712 103 6 determine determine VERB issue-712 103 7 the the DET issue-712 103 8 proportion proportion NOUN issue-712 103 9 of of ADP issue-712 103 10 distribution distribution NOUN issue-712 103 11 of of ADP issue-712 103 12 costs cost NOUN issue-712 103 13 from from ADP issue-712 103 14 table table NOUN issue-712 103 15 1 1 NUM issue-712 103 16 between between ADP issue-712 103 17 cost cost NOUN issue-712 103 18 accounting accounting NOUN issue-712 103 19 objects object NOUN issue-712 103 20 . . PUNCT issue-712 104 1 fuel fuel NOUN issue-712 104 2 costs cost NOUN issue-712 104 3 are be AUX issue-712 104 4 easily easily ADV issue-712 104 5 tracked track VERB issue-712 104 6 according accord VERB issue-712 104 7 to to ADP issue-712 104 8 the the DET issue-712 104 9 records record NOUN issue-712 104 10 of of ADP issue-712 104 11 tractor tractor NOUN issue-712 104 12 drivers driver NOUN issue-712 104 13 , , PUNCT issue-712 104 14 combine combine VERB issue-712 104 15 harvesters harvester NOUN issue-712 104 16 ’ ' PUNCT issue-712 104 17 records record NOUN issue-712 104 18 , , PUNCT issue-712 104 19 truck truck NOUN issue-712 104 20 traffic traffic NOUN issue-712 104 21 letters letter NOUN issue-712 104 22 , , PUNCT issue-712 104 23 passenger passenger NOUN issue-712 104 24 car car NOUN issue-712 104 25 travel travel NOUN issue-712 104 26 letters letter NOUN issue-712 104 27 . . PUNCT issue-712 105 1 3 3 X issue-712 105 2 . . X issue-712 105 3 third third ADJ issue-712 105 4 table table NOUN issue-712 105 5 : : PUNCT issue-712 105 6 displays display VERB issue-712 105 7 the the DET issue-712 105 8 amounts amount NOUN issue-712 105 9 of of ADP issue-712 105 10 distributed distribute VERB issue-712 105 11 costs cost NOUN issue-712 105 12 from from ADP issue-712 105 13 table table NOUN issue-712 105 14 1 1 NUM issue-712 105 15 according accord VERB issue-712 105 16 to to ADP issue-712 105 17 the the DET issue-712 105 18 proportions proportion NOUN issue-712 105 19 defined define VERB issue-712 105 20 in in ADP issue-712 105 21 table table NOUN issue-712 105 22 2 2 NUM issue-712 105 23 , , PUNCT issue-712 105 24 with with ADP issue-712 105 25 corresponding correspond VERB issue-712 105 26 allocation allocation NOUN issue-712 105 27 of of ADP issue-712 105 28 expenses expense NOUN issue-712 105 29 from from ADP issue-712 105 30 the the DET issue-712 105 31 account account NOUN issue-712 105 32 “ " PUNCT issue-712 105 33 total total ADJ issue-712 105 34 production production NOUN issue-712 105 35 costs cost NOUN issue-712 105 36 ” " PUNCT issue-712 105 37 to to ADP issue-712 105 38 the the DET issue-712 105 39 accounts account NOUN issue-712 105 40 of of ADP issue-712 105 41 expenses expense NOUN issue-712 105 42 accounting account VERB issue-712 105 43 for for ADP issue-712 105 44 the the DET issue-712 105 45 objects object NOUN issue-712 105 46 that that PRON issue-712 105 47 were be AUX issue-712 105 48 consumers consumer NOUN issue-712 105 49 of of ADP issue-712 105 50 the the DET issue-712 105 51 services service NOUN issue-712 105 52 of of ADP issue-712 105 53 these these DET issue-712 105 54 machines machine NOUN issue-712 105 55 . . PUNCT issue-712 106 1 4 4 X issue-712 106 2 . . X issue-712 106 3 conclusions conclusion NOUN issue-712 106 4 the the DET issue-712 106 5 results result NOUN issue-712 106 6 of of ADP issue-712 106 7 the the DET issue-712 106 8 study study NOUN issue-712 106 9 carried carry VERB issue-712 106 10 out out ADP issue-712 106 11 in in ADP issue-712 106 12 this this DET issue-712 106 13 article article NOUN issue-712 106 14 indicate indicate VERB issue-712 106 15 the the DET issue-712 106 16 following follow VERB issue-712 106 17 : : PUNCT issue-712 107 1 1 1 X issue-712 107 2 . . X issue-712 107 3 the the DET issue-712 107 4 current current ADJ issue-712 107 5 practice practice NOUN issue-712 107 6 of of ADP issue-712 107 7 distributing distribute VERB issue-712 107 8 the the DET issue-712 107 9 costs cost NOUN issue-712 107 10 of of ADP issue-712 107 11 maintaining maintain VERB issue-712 107 12 machines machine NOUN issue-712 107 13 and and CCONJ issue-712 107 14 equipment equipment NOUN issue-712 107 15 in in ADP issue-712 107 16 agrarian agrarian ADJ issue-712 107 17 enterprises enterprise NOUN issue-712 107 18 does do AUX issue-712 107 19 not not PART issue-712 107 20 correspond correspond VERB issue-712 107 21 to to ADP issue-712 107 22 the the DET issue-712 107 23 rules rule NOUN issue-712 107 24 established establish VERB issue-712 107 25 by by ADP issue-712 107 26 the the DET issue-712 107 27 ministry ministry PROPN issue-712 107 28 of of ADP issue-712 107 29 finance finance PROPN issue-712 107 30 of of ADP issue-712 107 31 ukraine ukraine NOUN issue-712 107 32 . . PUNCT issue-712 108 1 2 2 X issue-712 108 2 . . X issue-712 108 3 the the DET issue-712 108 4 distorted distort VERB issue-712 108 5 distribution distribution NOUN issue-712 108 6 of of ADP issue-712 108 7 costs cost NOUN issue-712 108 8 for for ADP issue-712 108 9 the the DET issue-712 108 10 maintenance maintenance NOUN issue-712 108 11 of of ADP issue-712 108 12 machines machine NOUN issue-712 108 13 and and CCONJ issue-712 108 14 equipment equipment NOUN issue-712 108 15 of of ADP issue-712 108 16 agricultural agricultural ADJ issue-712 108 17 enterprises enterprise NOUN issue-712 108 18 distorts distort VERB issue-712 108 19 the the DET issue-712 108 20 cost cost NOUN issue-712 108 21 of of ADP issue-712 108 22 agricultural agricultural ADJ issue-712 108 23 products product NOUN issue-712 108 24 , , PUNCT issue-712 108 25 which which PRON issue-712 108 26 leads lead VERB issue-712 108 27 to to ADP issue-712 108 28 the the DET issue-712 108 29 unreliability unreliability NOUN issue-712 108 30 of of ADP issue-712 108 31 this this DET issue-712 108 32 information information NOUN issue-712 108 33 , , PUNCT issue-712 108 34 which which PRON issue-712 108 35 is be AUX issue-712 108 36 provided provide VERB issue-712 108 37 for for ADP issue-712 108 38 management management NOUN issue-712 108 39 at at ADP issue-712 108 40 the the DET issue-712 108 41 level level NOUN issue-712 108 42 of of ADP issue-712 108 43 the the DET issue-712 108 44 enterprise enterprise NOUN issue-712 108 45 and and CCONJ issue-712 108 46 the the DET issue-712 108 47 state state NOUN issue-712 108 48 . . PUNCT issue-712 109 1 3 3 X issue-712 109 2 . . X issue-712 109 3 the the DET issue-712 109 4 current current ADJ issue-712 109 5 procedure procedure NOUN issue-712 109 6 for for ADP issue-712 109 7 distributing distribute VERB issue-712 109 8 the the DET issue-712 109 9 costs cost NOUN issue-712 109 10 of of ADP issue-712 109 11 maintenance maintenance NOUN issue-712 109 12 of of ADP issue-712 109 13 machines machine NOUN issue-712 109 14 and and CCONJ issue-712 109 15 equipment equipment NOUN issue-712 109 16 between between ADP issue-712 109 17 the the DET issue-712 109 18 objects object NOUN issue-712 109 19 of of ADP issue-712 109 20 accounting accounting NOUN issue-712 109 21 has have VERB issue-712 109 22 its its PRON issue-712 109 23 disadvantages disadvantage NOUN issue-712 109 24 since since SCONJ issue-712 109 25 it it PRON issue-712 109 26 does do AUX issue-712 109 27 not not PART issue-712 109 28 provide provide VERB issue-712 109 29 for for ADP issue-712 109 30 the the DET issue-712 109 31 exact exact ADJ issue-712 109 32 assignment assignment NOUN issue-712 109 33 of of ADP issue-712 109 34 costs cost NOUN issue-712 109 35 for for ADP issue-712 109 36 the the DET issue-712 109 37 maintenance maintenance NOUN issue-712 109 38 of of ADP issue-712 109 39 specific specific ADJ issue-712 109 40 machines machine NOUN issue-712 109 41 and and CCONJ issue-712 109 42 mechanisms mechanism NOUN issue-712 109 43 precisely precisely ADV issue-712 109 44 at at ADP issue-712 109 45 those those DET issue-712 109 46 facilities facility NOUN issue-712 109 47 where where SCONJ issue-712 109 48 the the DET issue-712 109 49 actual actual ADJ issue-712 109 50 use use NOUN issue-712 109 51 of of ADP issue-712 109 52 these these DET issue-712 109 53 machines machine NOUN issue-712 109 54 took take VERB issue-712 109 55 place place NOUN issue-712 109 56 . . PUNCT issue-712 110 1 references reference NOUN issue-712 110 2 : : PUNCT issue-712 110 3 borovych borovych NOUN issue-712 110 4 , , PUNCT issue-712 110 5 o. o. PROPN issue-712 110 6 v. v. PROPN issue-712 110 7 ( ( PUNCT issue-712 110 8 2009 2009 NUM issue-712 110 9 ) ) PUNCT issue-712 110 10 . . PUNCT issue-712 111 1 udoskonalennja udoskonalennja PROPN issue-712 111 2 metodyky metodyky VERB issue-712 111 3 obchyslennja obchyslennja AUX issue-712 111 4 obsjaghu obsjaghu PROPN issue-712 111 5 mekhanizovanykh mekhanizovanykh ADJ issue-712 111 6 robit robit NOUN issue-712 111 7 ta ta ADP issue-712 111 8 pervynnogho pervynnogho PROPN issue-712 111 9 obliku obliku NOUN issue-712 111 10 roboty roboty PROPN issue-712 111 11 mashynno mashynno PROPN issue-712 111 12 - - PUNCT issue-712 111 13 traktornogho traktornogho NOUN issue-712 111 14 parku parku NOUN issue-712 112 1 [ [ X issue-712 112 2 improvement improvement NOUN issue-712 112 3 of of ADP issue-712 112 4 the the DET issue-712 112 5 methodology methodology NOUN issue-712 112 6 for for ADP issue-712 112 7 calculating calculate VERB issue-712 112 8 the the DET issue-712 112 9 volume volume NOUN issue-712 112 10 of of ADP issue-712 112 11 mechanized mechanized ADJ issue-712 112 12 works work NOUN issue-712 112 13 and and CCONJ issue-712 112 14 the the DET issue-712 112 15 initial initial ADJ issue-712 112 16 accounting accounting NOUN issue-712 112 17 of of ADP issue-712 112 18 the the DET issue-712 112 19 work work NOUN issue-712 112 20 of of ADP issue-712 112 21 the the DET issue-712 112 22 machine machine NOUN issue-712 112 23 - - PUNCT issue-712 112 24 tractor tractor NOUN issue-712 112 25 park park NOUN issue-712 112 26 ] ] PUNCT issue-712 112 27 . . PUNCT issue-712 113 1 visnyk visnyk PROPN issue-712 113 2 zhdtu zhdtu PROPN issue-712 113 3 , , PUNCT issue-712 113 4 1(47 1(47 NUM issue-712 113 5 ) ) PUNCT issue-712 113 6 , , PUNCT issue-712 113 7 163−165 163−165 PROPN issue-712 113 8 . . PROPN issue-712 113 9 derzhavna derzhavna VERB issue-712 113 10 sluzhba sluzhba ADJ issue-712 113 11 statystyky statystyky NOUN issue-712 113 12 ukrainy ukrainy NOUN issue-712 113 13 ( ( PUNCT issue-712 113 14 2018 2018 NUM issue-712 113 15 ) ) PUNCT issue-712 113 16 . . PUNCT issue-712 114 1 rivenj rivenj PROPN issue-712 114 2 rentabeljnosti rentabeljnosti PROPN issue-712 114 3 vyrobnyctva vyrobnyctva PROPN issue-712 114 4 siljsjkoghospodarsjkoji siljsjkoghospodarsjkoji PROPN issue-712 114 5 produkciji produkciji NOUN issue-712 114 6 v v AUX issue-712 114 7 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh NOUN issue-712 114 8 pidpryjemstvakh pidpryjemstvakh NOUN issue-712 115 1 [ [ X issue-712 115 2 the the DET issue-712 115 3 level level NOUN issue-712 115 4 of of ADP issue-712 115 5 profitability profitability NOUN issue-712 115 6 of of ADP issue-712 115 7 agricultural agricultural ADJ issue-712 115 8 production production NOUN issue-712 115 9 in in ADP issue-712 115 10 agricultural agricultural ADJ issue-712 115 11 enterprises enterprise NOUN issue-712 115 12 ] ] PUNCT issue-712 115 13 . . PUNCT issue-712 116 1 retrieved retrieve VERB issue-712 116 2 from from ADP issue-712 116 3 : : PUNCT issue-712 116 4     SPACE issue-712 116 5 http://www.ukrstat.gov.ua http://www.ukrstat.gov.ua PUNCT issue-712 116 6 ghrabovecjkyj ghrabovecjkyj PROPN issue-712 116 7 , , PUNCT issue-712 116 8 b. b. PROPN issue-712 116 9 je je PROPN issue-712 116 10 . . PROPN issue-712 117 1 ( ( PUNCT issue-712 117 2 2011 2011 NUM issue-712 117 3 ) ) PUNCT issue-712 117 4 . . PUNCT issue-712 118 1 finansovyj finansovyj PROPN issue-712 118 2 analiz analiz PROPN issue-712 119 1 ta ta AUX issue-712 119 2 zvitnistj zvitnistj VERB issue-712 119 3 : : PUNCT issue-712 119 4 navchaljnyj navchaljnyj NOUN issue-712 119 5 posibnyk posibnyk VERB issue-712 119 6 [ [ PUNCT issue-712 119 7 financial financial ADJ issue-712 119 8 analysis analysis NOUN issue-712 119 9 and and CCONJ issue-712 119 10 reporting reporting NOUN issue-712 119 11 : : PUNCT issue-712 119 12 tutorial tutorial NOUN issue-712 119 13 ] ] PUNCT issue-712 119 14 . . PUNCT issue-712 120 1 vinnycja vinnycja ADJ issue-712 120 2 : : PUNCT issue-712 120 3 vntu vntu ADJ issue-712 120 4 . . PUNCT issue-712 121 1 ( ( PUNCT issue-712 121 2 in in ADP issue-712 121 3 ukrainian ukrainian ADJ issue-712 121 4 ) ) PUNCT issue-712 121 5 zhuk zhuk NOUN issue-712 121 6 , , PUNCT issue-712 121 7 v. v. ADP issue-712 121 8 m. m. NOUN issue-712 121 9 ( ( PUNCT issue-712 121 10 2009 2009 NUM issue-712 121 11 ) ) PUNCT issue-712 121 12 . . PUNCT issue-712 122 1 konceptualjni konceptualjni PROPN issue-712 122 2 zasady zasady PROPN issue-712 122 3 rozvytku rozvytku PROPN issue-712 122 4 upravlinsjkogho upravlinsjkogho PROPN issue-712 122 5 obliku obliku NOUN issue-712 122 6 v v NUM issue-712 122 7 aghrarnomu aghrarnomu NOUN issue-712 122 8 sektori sektori NOUN issue-712 122 9 ekonomiky ekonomiky VERB issue-712 123 1 [ [ X issue-712 123 2 conceptual conceptual ADJ issue-712 123 3 basis basis NOUN issue-712 123 4 of of ADP issue-712 123 5 the the DET issue-712 123 6 development development NOUN issue-712 123 7 of of ADP issue-712 123 8 managerial managerial ADJ issue-712 123 9 accounting accounting NOUN issue-712 123 10 in in ADP issue-712 123 11 the the DET issue-712 123 12 agrarian agrarian ADJ issue-712 123 13 sector sector NOUN issue-712 123 14 of of ADP issue-712 123 15 the the DET issue-712 123 16 economy economy NOUN issue-712 123 17 ] ] PUNCT issue-712 123 18 . . PUNCT issue-712 124 1 strateghija strateghija PROPN issue-712 124 2 rozvytku rozvytku PROPN issue-712 124 3 ukrajiny ukrajiny PROPN issue-712 124 4 , , PUNCT issue-712 124 5 1–2 1–2 NUM issue-712 124 6 , , PUNCT issue-712 124 7 437–441 437–441 NUM issue-712 124 8 . . PUNCT issue-712 125 1 international international ADJ issue-712 125 2 accounting accounting NOUN issue-712 125 3 standard standard NOUN issue-712 125 4 2 2 NUM issue-712 125 5 « « PUNCT issue-712 125 6 inventories inventory NOUN issue-712 125 7 » » NOUN issue-712 125 8 . . PUNCT issue-712 126 1 retrieved retrieve VERB issue-712 126 2 from from ADP issue-712 126 3 : : PUNCT issue-712 126 4     SPACE issue-712 126 5 http://ec.europa.eu/internal_market/ http://ec.europa.eu/internal_market/ PROPN issue-712 126 6 accounting accounting NOUN issue-712 126 7 / / SYM issue-712 126 8 docs docs PROPN issue-712 126 9 / / SYM issue-712 126 10 consolidated consolidate VERB issue-712 126 11 / / SYM issue-712 126 12 ias2_en.pdf ias2_en.pdf PROPN issue-712 126 13 ishhenko ishhenko NOUN issue-712 126 14 , , PUNCT issue-712 126 15 ja ja PROPN issue-712 126 16 . . PUNCT issue-712 127 1 p. p. NOUN issue-712 127 2 ( ( PUNCT issue-712 127 3 2005 2005 NUM issue-712 127 4 ) ) PUNCT issue-712 127 5 . . PUNCT issue-712 128 1 neprjami neprjami ADJ issue-712 128 2 vytraty vytraty NOUN issue-712 128 3 na na PROPN issue-712 128 4 pidpryjemstvakh pidpryjemstvakh PROPN issue-712 128 5 apk apk PROPN issue-712 128 6 : : PUNCT issue-712 128 7 metody metody ADJ issue-712 128 8 obliku obliku NOUN issue-712 128 9 ta ta ADP issue-712 128 10 porjadok porjadok PROPN issue-712 128 11 rozpodilu rozpodilu PROPN issue-712 128 12 [ [ PUNCT issue-712 128 13 indirect indirect ADJ issue-712 128 14 costs cost NOUN issue-712 128 15 at at ADP issue-712 128 16 apc apc PROPN issue-712 128 17 enterprises enterprise NOUN issue-712 128 18 : : PUNCT issue-712 128 19 accounting accounting NOUN issue-712 128 20 methods method NOUN issue-712 128 21 and and CCONJ issue-712 128 22 distribution distribution NOUN issue-712 128 23 procedures procedure NOUN issue-712 128 24 ] ] PUNCT issue-712 128 25 . . PUNCT issue-712 129 1 oblik oblik PROPN issue-712 129 2 i i PRON issue-712 129 3 finansy finansy PROPN issue-712 129 4 apk apk PROPN issue-712 129 5 , , PUNCT issue-712 129 6 3 3 NUM issue-712 129 7 , , PUNCT issue-712 129 8 24–31 24–31 NUM issue-712 129 9 . . PUNCT issue-712 130 1 kodymsjka kodymsjka PROPN issue-712 130 2 , , PUNCT issue-712 130 3 t. t. PROPN issue-712 130 4 ju ju PROPN issue-712 130 5 . . PUNCT issue-712 131 1 ( ( PUNCT issue-712 131 2 2013 2013 NUM issue-712 131 3 ) ) PUNCT issue-712 131 4 . . PUNCT issue-712 132 1 shljakhy shljakhy NOUN issue-712 132 2 pokrashhennja pokrashhennja NOUN issue-712 132 3 obliku obliku NOUN issue-712 132 4 ta ta AUX issue-712 132 5 rozpodilu rozpodilu VERB issue-712 132 6 zaghaljnovyrobnychykh zaghaljnovyrobnychykh PROPN issue-712 132 7 vytrat vytrat NOUN issue-712 132 8 na na ADP issue-712 132 9 pidpryjemstvakh pidpryjemstvakh PROPN issue-712 132 10 [ [ X issue-712 132 11 ways way NOUN issue-712 132 12 to to PART issue-712 132 13 improve improve VERB issue-712 132 14 accounting accounting NOUN issue-712 132 15 and and CCONJ issue-712 132 16 distribution distribution NOUN issue-712 132 17 of of ADP issue-712 132 18 total total ADJ issue-712 132 19 manufacturing manufacturing NOUN issue-712 132 20 costs cost NOUN issue-712 132 21 in in ADP issue-712 132 22 enterprises enterprise NOUN issue-712 132 23 ] ] PUNCT issue-712 132 24 . . PUNCT issue-712 133 1 ekonomika ekonomika PROPN issue-712 133 2 : : PUNCT issue-712 133 3 realiji realiji PROPN issue-712 133 4 chasu chasu PROPN issue-712 133 5 , , PUNCT issue-712 133 6 1(6 1(6 NUM issue-712 133 7 ) ) PUNCT issue-712 133 8 , , PUNCT issue-712 133 9 196–200 196–200 NUM issue-712 133 10 . . PUNCT issue-712 134 1 ministerstvо ministerstvо PROPN issue-712 134 2 aghrarnoji aghrarnoji PROPN issue-712 134 3 polityky polityky NOUN issue-712 134 4 ukrajiny ukrajiny NOUN issue-712 134 5 . . PUNCT issue-712 135 1 nakaz nakaz PROPN issue-712 135 2 pro pro PROPN issue-712 135 3 zatverdzhennja zatverdzhennja PROPN issue-712 135 4 metodychnykh metodychnykh VERB issue-712 135 5 rekomendacij rekomendacij PROPN issue-712 135 6 z z PROPN issue-712 135 7 planuvannja planuvannja PROPN issue-712 135 8 , , PUNCT issue-712 135 9 obliku obliku NOUN issue-712 135 10 i i PROPN issue-712 135 11 kaljkuljuvannja kaljkuljuvannja PROPN issue-712 135 12 sobivartosti sobivartosti NOUN issue-712 135 13 produkciji produkciji NOUN issue-712 135 14 ( ( PUNCT issue-712 135 15 robit robit NOUN issue-712 135 16 , , PUNCT issue-712 135 17 poslugh poslugh NOUN issue-712 135 18 ) ) PUNCT issue-712 135 19 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh VERB issue-712 135 20 pidpryjemstv pidpryjemstv PROPN issue-712 135 21 vid vid PROPN issue-712 135 22 18.05.2001 18.05.2001 NUM issue-712 135 23 . . PUNCT issue-712 136 1 № № ADJ issue-712 136 2 132 132 NUM issue-712 137 1 [ [ X issue-712 137 2 ministry ministry NOUN issue-712 137 3 of of ADP issue-712 137 4 agrarian agrarian ADJ issue-712 137 5 policy policy NOUN issue-712 137 6 of of ADP issue-712 137 7 ukraine ukraine NOUN issue-712 137 8 . . PUNCT issue-712 138 1 orders order NOUN issue-712 138 2 on on ADP issue-712 138 3 approval approval NOUN issue-712 138 4 of of ADP issue-712 138 5 the the DET issue-712 138 6 methodical methodical ADJ issue-712 138 7 recommendations recommendation NOUN issue-712 138 8 on on ADP issue-712 138 9 planning planning NOUN issue-712 138 10 , , PUNCT issue-712 138 11 accounting accounting NOUN issue-712 138 12 and and CCONJ issue-712 138 13 calculation calculation NOUN issue-712 138 14 of of ADP issue-712 138 15 the the DET issue-712 138 16 cost cost NOUN issue-712 138 17 of of ADP issue-712 138 18 agricultural agricultural ADJ issue-712 138 19 products product NOUN issue-712 138 20 ( ( PUNCT issue-712 138 21 works work NOUN issue-712 138 22 , , PUNCT issue-712 138 23 services service NOUN issue-712 138 24 ) ) PUNCT issue-712 138 25 may may AUX issue-712 138 26 18 18 NUM issue-712 138 27 , , PUNCT issue-712 138 28 2001 2001 NUM issue-712 138 29 № № ADP issue-712 138 30 132 132 NUM issue-712 138 31 ] ] PUNCT issue-712 138 32 . . PUNCT issue-712 139 1 retrieved retrieve VERB issue-712 139 2 from from ADP issue-712 139 3 : : PUNCT issue-712 139 4 http://search.ligazakon.ua/l_doc2.nsf/link1/fin2842.html http://search.ligazakon.ua/l_doc2.nsf/link1/fin2842.html X issue-712 139 5 ministerstva ministerstva PROPN issue-712 139 6 finansiv finansiv PROPN issue-712 139 7 ukrajiny ukrajiny PROPN issue-712 139 8 . . PUNCT issue-712 140 1 nakaz nakaz PROPN issue-712 140 2 pro pro PROPN issue-712 140 3 zatverdzhennja zatverdzhennja PROPN issue-712 140 4 polozhennja polozhennja PROPN issue-712 140 5 ( ( PUNCT issue-712 140 6 standartu standartu NOUN issue-712 140 7 ) ) PUNCT issue-712 140 8 bukhghaltersjkogho bukhghaltersjkogho PROPN issue-712 140 9 obliku obliku NOUN issue-712 140 10 16 16 NUM issue-712 140 11 « « PUNCT issue-712 140 12 vytraty vytraty NOUN issue-712 140 13 » » PUNCT issue-712 140 14 vid vid PROPN issue-712 140 15 31.12.1999 31.12.1999 NUM issue-712 140 16 № № ADJ issue-712 140 17 318 318 NUM issue-712 140 18 [ [ X issue-712 140 19 ministry ministry NOUN issue-712 140 20 of of ADP issue-712 140 21 finance finance PROPN issue-712 140 22 of of ADP issue-712 140 23 ukraine ukraine NOUN issue-712 140 24 . . PUNCT issue-712 141 1 about about ADP issue-712 141 2 the the DET issue-712 141 3 statement statement NOUN issue-712 141 4 of of ADP issue-712 141 5 accounting accounting NOUN issue-712 141 6 ( ( PUNCT issue-712 141 7 accounting accounting NOUN issue-712 141 8 ) ) PUNCT issue-712 141 9 standard standard NOUN issue-712 141 10 16 16 NUM issue-712 141 11 « « PUNCT issue-712 141 12 expenses expense NOUN issue-712 141 13 » » PUNCT issue-712 141 14 december december PROPN issue-712 141 15 31 31 NUM issue-712 141 16 , , PUNCT issue-712 141 17 1999 1999 NUM issue-712 141 18 № № ADP issue-712 141 19 318 318 NUM issue-712 141 20 ] ] PUNCT issue-712 141 21 . . PUNCT issue-712 142 1 retrieved retrieve VERB issue-712 142 2 from from ADP issue-712 142 3 : : PUNCT issue-712 142 4 http://zakon5.rada.gov.ua/laws/show/z0027-00 http://zakon5.rada.gov.ua/laws/show/z0027-00 ADJ issue-712 142 5 mossakovsjkyj mossakovsjkyj NOUN issue-712 142 6 , , PUNCT issue-712 142 7 v. v. PROPN issue-712 142 8 b. b. PROPN issue-712 142 9 ( ( PUNCT issue-712 142 10 2013 2013 NUM issue-712 142 11 ) ) PUNCT issue-712 142 12 . . PUNCT issue-712 143 1 osoblyvosti osoblyvosti PROPN issue-712 143 2 upravlinsjkogho upravlinsjkogho ADJ issue-712 143 3 obliku obliku NOUN issue-712 143 4 v v NUM issue-712 143 5 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh VERB issue-712 143 6 pidpryjemstvakh pidpryjemstvakh NOUN issue-712 144 1 [ [ X issue-712 144 2 features feature NOUN issue-712 144 3 of of ADP issue-712 144 4 management management NOUN issue-712 144 5 accounting accounting NOUN issue-712 144 6 in in ADP issue-712 144 7 agricultural agricultural ADJ issue-712 144 8 enterprises enterprise NOUN issue-712 144 9 ] ] PUNCT issue-712 144 10 . . PUNCT issue-712 145 1 ekonomika ekonomika PROPN issue-712 145 2 apk apk PROPN issue-712 145 3 , , PUNCT issue-712 145 4 6 6 NUM issue-712 145 5 , , PUNCT issue-712 145 6 40–45 40–45 NUM issue-712 145 7 . . PUNCT issue-712 146 1 mossakovsjkyj mossakovsjkyj NOUN issue-712 146 2 , , PUNCT issue-712 146 3 v. v. PROPN issue-712 146 4 b. b. PROPN issue-712 146 5 ( ( PUNCT issue-712 146 6 2006 2006 NUM issue-712 146 7 ) ) PUNCT issue-712 146 8 . . PUNCT issue-712 147 1 upravlinsjkyj upravlinsjkyj PROPN issue-712 147 2 oblik oblik NOUN issue-712 147 3 ta ta AUX issue-712 147 4 jogho jogho PROPN issue-712 147 5 osoblyvosti osoblyvosti PRON issue-712 147 6 u u NOUN issue-712 147 7 siljsjkomu siljsjkomu VERB issue-712 147 8 ghospodarstvi ghospodarstvi NOUN issue-712 148 1 [ [ X issue-712 148 2 management management NOUN issue-712 148 3 accounting accounting NOUN issue-712 148 4 and and CCONJ issue-712 148 5 its its PRON issue-712 148 6 features feature NOUN issue-712 148 7 in in ADP issue-712 148 8 agriculture agriculture NOUN issue-712 148 9 ] ] PUNCT issue-712 148 10 . . PUNCT issue-712 149 1 oblik oblik PROPN issue-712 149 2 i i PRON issue-712 149 3 finansy finansy PROPN issue-712 149 4 apk apk PROPN issue-712 149 5 , , PUNCT issue-712 149 6 1 1 NUM issue-712 149 7 , , PUNCT issue-712 149 8 129–138 129–138 NUM issue-712 149 9 . . PUNCT issue-712 150 1 mykhajlovyna mykhajlovyna PROPN issue-712 150 2 , , PUNCT issue-712 150 3 s. s. PROPN issue-712 150 4 o. o. PROPN issue-712 150 5 , , PUNCT issue-712 150 6 shajko shajko NOUN issue-712 150 7 , , PUNCT issue-712 150 8 o. o. PROPN issue-712 150 9 gh gh PROPN issue-712 150 10 . . PROPN issue-712 150 11 , , PUNCT issue-712 150 12 & & CCONJ issue-712 150 13 oljadnichuk oljadnichuk PROPN issue-712 150 14 , , PUNCT issue-712 150 15 n. n. PROPN issue-712 150 16 v. v. PROPN issue-712 150 17 ( ( PUNCT issue-712 150 18 2015 2015 NUM issue-712 150 19 ) ) PUNCT issue-712 150 20 . . PUNCT issue-712 151 1 bukhghaltersjkyj bukhghaltersjkyj PROPN issue-712 151 2 oblik oblik NOUN issue-712 151 3 vytrat vytrat NOUN issue-712 151 4 na na ADP issue-712 151 5 mashynnotraktornyj mashynnotraktornyj NOUN issue-712 151 6 park park NOUN issue-712 151 7 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh VERB issue-712 151 8 pidpryjemstv pidpryjemstv PROPN issue-712 151 9 ta ta ADP issue-712 151 10 udoskonalennja udoskonalennja PROPN issue-712 151 11 jogho jogho PROPN issue-712 151 12 dokumentaljnogho dokumentaljnogho PROPN issue-712 151 13 zabezpechennja zabezpechennja NOUN issue-712 152 1 [ [ X issue-712 152 2 accounting accounting NOUN issue-712 152 3 of of ADP issue-712 152 4 expenses expense NOUN issue-712 152 5 for for ADP issue-712 152 6 the the DET issue-712 152 7 machine machine NOUN issue-712 152 8 - - PUNCT issue-712 152 9 tractor tractor NOUN issue-712 152 10 park park NOUN issue-712 152 11 of of ADP issue-712 152 12 agricultural agricultural ADJ issue-712 152 13 enterprises enterprise NOUN issue-712 152 14 and and CCONJ issue-712 152 15 improvement improvement NOUN issue-712 152 16 of of ADP issue-712 152 17 its its PRON issue-712 152 18 documentary documentary NOUN issue-712 152 19 support support NOUN issue-712 152 20 ] ] PUNCT issue-712 152 21 . . PUNCT issue-712 153 1 aktualjni aktualjni PROPN issue-712 153 2 problemy problemy PROPN issue-712 153 3 ekonomiky ekonomiky PROPN issue-712 153 4 , , PUNCT issue-712 153 5 8 8 NUM issue-712 153 6 , , PUNCT issue-712 153 7 372–380 372–380 NUM issue-712 153 8 . . PUNCT issue-712 154 1 ostapenko ostapenko PROPN issue-712 154 2 , , PUNCT issue-712 154 3 t. t. NOUN issue-712 154 4 m. m. NOUN issue-712 154 5 ( ( PUNCT issue-712 154 6 2013 2013 NUM issue-712 154 7 ) ) PUNCT issue-712 154 8 . . PUNCT issue-712 155 1 interpretacija interpretacija PROPN issue-712 155 2 prjamykh prjamykh VERB issue-712 155 3 ta ta ADP issue-712 155 4 neprjamykh neprjamykh PROPN issue-712 155 5 vytrat vytrat PROPN issue-712 155 6 dlja dlja ADJ issue-712 155 7 cilej cilej NOUN issue-712 155 8 kaljkuljuvannja kaljkuljuvannja NOUN issue-712 156 1 [ [ X issue-712 156 2 interpretation interpretation NOUN issue-712 156 3 of of ADP issue-712 156 4 direct direct ADJ issue-712 156 5 and and CCONJ issue-712 156 6 indirect indirect ADJ issue-712 156 7 costs cost NOUN issue-712 156 8 for for ADP issue-712 156 9 calculation calculation NOUN issue-712 156 10 purposes purpose NOUN issue-712 156 11 ] ] PUNCT issue-712 156 12 . . PUNCT issue-712 157 1 ekonomika ekonomika X issue-712 157 2 . . PUNCT issue-712 158 1 upravlinnja upravlinnja ADJ issue-712 158 2 . . PUNCT issue-712 158 3 innovaciji innovaciji NOUN issue-712 158 4 , , PUNCT issue-712 158 5 10 10 NUM issue-712 158 6 . . PUNCT issue-712 158 7 retrieved retrieve VERB issue-712 158 8 from from ADP issue-712 158 9 : : PUNCT issue-712 158 10 http://nbuv.gov.ua/ujrn/eui_2013_2_61 http://nbuv.gov.ua/ujrn/eui_2013_2_61 PROPN issue-712 158 11 pavljukovecj pavljukovecj NOUN issue-712 158 12 , , PUNCT issue-712 158 13 m. m. NOUN issue-712 158 14 p. p. NOUN issue-712 158 15 ( ( PUNCT issue-712 158 16 2014 2014 NUM issue-712 158 17 ) ) PUNCT issue-712 158 18 . . PUNCT issue-712 159 1 koncepcija koncepcija VERB issue-712 159 2 pobudovy pobudovy PROPN issue-712 159 3 suchasnoji suchasnoji PROPN issue-712 159 4 systemy systemy PROPN issue-712 159 5 obliku obliku PROPN issue-712 159 6 na na PROPN issue-712 159 7 siljsjkoghospodarsjkomu siljsjkoghospodarsjkomu PROPN issue-712 159 8 pidpryjemstvi pidpryjemstvi PROPN issue-712 159 9 v v ADP issue-712 159 10 umovakh umovakh ADJ issue-712 159 11 internet internet NOUN issue-712 159 12 - - PUNCT issue-712 159 13 tekhnologhij tekhnologhij NOUN issue-712 159 14 [ [ X issue-712 159 15 the the DET issue-712 159 16 concept concept NOUN issue-712 159 17 of of ADP issue-712 159 18 building build VERB issue-712 159 19 a a DET issue-712 159 20 modern modern ADJ issue-712 159 21 accounting accounting NOUN issue-712 159 22 system system NOUN issue-712 159 23 at at ADP issue-712 159 24 an an DET issue-712 159 25 agricultural agricultural ADJ issue-712 159 26 enterprise enterprise NOUN issue-712 159 27 in in ADP issue-712 159 28 the the DET issue-712 159 29 conditions condition NOUN issue-712 159 30 of of ADP issue-712 159 31 internet internet NOUN issue-712 159 32 technologies technology NOUN issue-712 159 33 ] ] PUNCT issue-712 159 34 . . PUNCT issue-712 160 1 oblik oblik PROPN issue-712 160 2 i i PRON issue-712 160 3 finansy finansy ADV issue-712 160 4 , , PUNCT issue-712 160 5 2(64 2(64 NUM issue-712 160 6 ) ) PUNCT issue-712 160 7 , , PUNCT issue-712 160 8 66–70 66–70 NUM issue-712 160 9 . . PUNCT issue-712 161 1 baltic baltic PROPN issue-712 161 2 journal journal PROPN issue-712 161 3 of of ADP issue-712 161 4 economic economic ADJ issue-712 161 5 studies study NOUN issue-712 161 6 121 121 NUM issue-712 161 7 vol vol NOUN issue-712 161 8 . . PROPN issue-712 162 1 5 5 NUM issue-712 162 2 , , PUNCT issue-712 162 3 no no INTJ issue-712 162 4 . . NOUN issue-712 162 5 4 4 NUM issue-712 162 6 , , PUNCT issue-712 162 7 2019 2019 NUM issue-712 162 8 prymachenko prymachenko NOUN issue-712 162 9 , , PUNCT issue-712 162 10 o. o. PROPN issue-712 162 11 l. l. PROPN issue-712 162 12 ( ( PUNCT issue-712 162 13 2011 2011 NUM issue-712 162 14 ) ) PUNCT issue-712 162 15 . . PUNCT issue-712 163 1 orghanizacija orghanizacija PROPN issue-712 163 2 obliku obliku PROPN issue-712 163 3 zaghaljnovyrobnychykh zaghaljnovyrobnychykh PROPN issue-712 163 4 vytrat vytrat PROPN issue-712 163 5 na na PART issue-712 163 6 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh VERB issue-712 163 7 pidpryjemstvakh pidpryjemstvakh PROPN issue-712 164 1 [ [ X issue-712 164 2 organization organization NOUN issue-712 164 3 of of ADP issue-712 164 4 accounting account VERB issue-712 164 5 for for ADP issue-712 164 6 total total ADJ issue-712 164 7 production production NOUN issue-712 164 8 costs cost NOUN issue-712 164 9 at at ADP issue-712 164 10 agricultural agricultural ADJ issue-712 164 11 enterprises enterprise NOUN issue-712 164 12 ] ] PUNCT issue-712 164 13 . . PUNCT issue-712 165 1 proceedings proceeding NOUN issue-712 165 2 of of ADP issue-712 165 3 the the DET issue-712 165 4 formuvannja formuvannja ADJ issue-712 165 5 rynkovoji rynkovoji NOUN issue-712 165 6 ekonomiky ekonomiky NOUN issue-712 165 7 ( ( PUNCT issue-712 165 8 ukrainian ukrainian ADJ issue-712 165 9 , , PUNCT issue-712 165 10 2011 2011 NUM issue-712 165 11 ) ) PUNCT issue-712 165 12 ( ( PUNCT issue-712 165 13 eds ed NOUN issue-712 165 14 . . PUNCT issue-712 166 1 o. o. PROPN issue-712 166 2 o. o. PROPN issue-712 166 3 bjeljajev bjeljajev PROPN issue-712 166 4 ) ) PUNCT issue-712 166 5 . . PUNCT issue-712 167 1 kyiv kyiv ADJ issue-712 167 2 : : PUNCT issue-712 167 3 kneu kneu PROPN issue-712 167 4 . . PUNCT issue-712 168 1 stadnik stadnik PROPN issue-712 168 2 , , PUNCT issue-712 168 3 l. l. PROPN issue-712 168 4 i. i. PROPN issue-712 168 5 ( ( PUNCT issue-712 168 6 2015 2015 NUM issue-712 168 7 ) ) PUNCT issue-712 168 8 . . PUNCT issue-712 169 1 oblik oblik PROPN issue-712 169 2 vytrat vytrat PROPN issue-712 169 3 i i PRON issue-712 169 4 vykonannja vykonannja AUX issue-712 170 1 robit robit NOUN issue-712 170 2 avtoi avtoi PROPN issue-712 170 3 mashynno mashynno PROPN issue-712 170 4 - - PUNCT issue-712 170 5 traktornogho traktornogho PROPN issue-712 170 6 parku parku PROPN issue-712 170 7 siljsjkoghospodarsjkykh siljsjkoghospodarsjkykh ADJ issue-712 170 8 pidpryjemstv pidpryjemstv NOUN issue-712 171 1 [ [ X issue-712 171 2 cost cost NOUN issue-712 171 3 accounting accounting NOUN issue-712 171 4 and and CCONJ issue-712 171 5 performance performance NOUN issue-712 171 6 of of ADP issue-712 171 7 works work NOUN issue-712 171 8 of of ADP issue-712 171 9 automobile automobile NOUN issue-712 171 10 and and CCONJ issue-712 171 11 machine machine NOUN issue-712 171 12 - - PUNCT issue-712 171 13 tractor tractor NOUN issue-712 171 14 park park NOUN issue-712 171 15 of of ADP issue-712 171 16 agricultural agricultural ADJ issue-712 171 17 enterprises enterprise NOUN issue-712 171 18 ] ] PUNCT issue-712 171 19 . . PUNCT issue-712 172 1 formuvannja formuvannja PROPN issue-712 172 2 rynkovoji rynkovoji PROPN issue-712 172 3 ekonomiky ekonomiky NOUN issue-712 172 4 , , PUNCT issue-712 172 5 33 33 NUM issue-712 172 6 , , PUNCT issue-712 172 7 669–675 669–675 NUM issue-712 172 8 . . PUNCT issue-712 173 1 ukraina-2015 ukraina-2015 ADJ issue-712 173 2 : : PUNCT issue-712 173 3 obvalnoe obvalnoe NOUN issue-712 173 4 padenie padenie NOUN issue-712 173 5 rentabelnosti rentabelnosti NOUN issue-712 173 6 selskogo selskogo NOUN issue-712 173 7 khozyaystva khozyaystva NOUN issue-712 174 1 [ [ X issue-712 174 2 ukraine-2015 ukraine-2015 ADJ issue-712 174 3 : : PUNCT issue-712 174 4 the the DET issue-712 174 5 collapse collapse NOUN issue-712 174 6 in in ADP issue-712 174 7 profitability profitability NOUN issue-712 174 8 of of ADP issue-712 174 9 agriculture agriculture NOUN issue-712 174 10 ] ] PUNCT issue-712 174 11 . . PUNCT issue-712 175 1 retrieved retrieve VERB issue-712 175 2 from from ADP issue-712 175 3 : : PUNCT issue-712 175 4 http://nk.org.ua/ekonomika/ukraina-2015-obvalnoe-padenie-rentabelnostiselskogo-hozyaystva-38113 http://nk.org.ua/ekonomika/ukraina-2015-obvalnoe-padenie-rentabelnostiselskogo-hozyaystva-38113 PROPN issue-712 175 5 cyghanova cyghanova PROPN issue-712 175 6 , , PUNCT issue-712 175 7 o. o. PROPN issue-712 175 8 s. s. PROPN issue-712 175 9 osoblyvosti osoblyvosti PROPN issue-712 175 10 vyznachennja vyznachennja VERB issue-712 175 11 sobivartosti sobivartosti PROPN issue-712 175 12 vantazhnykh vantazhnykh PROPN issue-712 175 13 avtotransportnykh avtotransportnykh PROPN issue-712 175 14 perevezenj perevezenj PROPN issue-712 176 1 [ [ X issue-712 176 2 features feature NOUN issue-712 176 3 of of ADP issue-712 176 4 determining determine VERB issue-712 176 5 the the DET issue-712 176 6 cost cost NOUN issue-712 176 7 of of ADP issue-712 176 8 freight freight NOUN issue-712 176 9 motor motor NOUN issue-712 176 10 transport transport NOUN issue-712 176 11 ] ] PUNCT issue-712 176 12 . . PUNCT issue-712 177 1 retrieved retrieve VERB issue-712 177 2 from from ADP issue-712 177 3 : : PUNCT issue-712 177 4 conference.nuos.edu.ua/catalog/files/.../22162.pdf conference.nuos.edu.ua/catalog/files/.../22162.pdf PROPN issue-712 177 5 abobaker abobaker PROPN issue-712 177 6 , , PUNCT issue-712 177 7 f. f. PROPN issue-712 177 8 ( ( PUNCT issue-712 177 9 2013 2013 NUM issue-712 177 10 ) ) PUNCT issue-712 177 11 . . PUNCT issue-712 178 1 understanding understand VERB issue-712 178 2 the the DET issue-712 178 3 current current ADJ issue-712 178 4 practices practice NOUN issue-712 178 5 of of ADP issue-712 178 6 cost cost NOUN issue-712 178 7 accounting accounting NOUN issue-712 178 8 systems system NOUN issue-712 178 9 in in ADP issue-712 178 10 the the DET issue-712 178 11 libyan libyan ADJ issue-712 178 12 agricultural agricultural ADJ issue-712 178 13 firms firm NOUN issue-712 178 14 : : PUNCT issue-712 178 15 evidence evidence NOUN issue-712 178 16 from from ADP issue-712 178 17 six six NUM issue-712 178 18 libyan libyan ADJ issue-712 178 19 agricultural agricultural ADJ issue-712 178 20 firms firm NOUN issue-712 178 21 . . PUNCT issue-712 179 1 international international ADJ issue-712 179 2 journal journal PROPN issue-712 179 3 of of ADP issue-712 179 4 scientific scientific ADJ issue-712 179 5 and and CCONJ issue-712 179 6 research research NOUN issue-712 179 7 publications publication NOUN issue-712 179 8 , , PUNCT issue-712 179 9 3 3 NUM issue-712 179 10 , , PUNCT issue-712 179 11 1–6 1–6 NUM issue-712 179 12 . . PUNCT issue-712 179 13 doğan doğan PROPN issue-712 179 14 , , PUNCT issue-712 179 15 zeki zeki PROPN issue-712 179 16 , , PUNCT issue-712 179 17 arslan arslan PROPN issue-712 179 18 , , PUNCT issue-712 179 19 seçkin seçkin PROPN issue-712 179 20 köksal köksal PROPN issue-712 179 21 , , PUNCT issue-712 179 22 & & CCONJ issue-712 179 23 ayşe ayşe PROPN issue-712 179 24 gül gül PROPN issue-712 179 25 ( ( PUNCT issue-712 179 26 2013 2013 NUM issue-712 179 27 ) ) PUNCT issue-712 179 28 . . PUNCT issue-712 180 1 historical historical ADJ issue-712 180 2 development development NOUN issue-712 180 3 of of ADP issue-712 180 4 agricultural agricultural ADJ issue-712 180 5 accounting accounting NOUN issue-712 180 6 and and CCONJ issue-712 180 7 difficulties difficulty NOUN issue-712 180 8 encountered encounter VERB issue-712 180 9 in in ADP issue-712 180 10 the the DET issue-712 180 11 implementation implementation NOUN issue-712 180 12 of of ADP issue-712 180 13 agricultural agricultural ADJ issue-712 180 14 accounting accounting NOUN issue-712 180 15 . . PUNCT issue-712 181 1 international international ADJ issue-712 181 2 journal journal NOUN issue-712 181 3 of of ADP issue-712 181 4 food food NOUN issue-712 181 5 and and CCONJ issue-712 181 6 agricultural agricultural ADJ issue-712 181 7 economics economic NOUN issue-712 181 8 , , PUNCT issue-712 181 9 1(2 1(2 NUM issue-712 181 10 ) ) PUNCT issue-712 181 11 , , PUNCT issue-712 181 12 105–114 105–114 NUM issue-712 181 13 . . PUNCT issue-712 182 1 jack jack PROPN issue-712 182 2 lisa lisa PROPN issue-712 182 3 ( ( PUNCT issue-712 182 4 2015 2015 NUM issue-712 182 5 ) ) PUNCT issue-712 182 6 . . PUNCT issue-712 183 1 future future ADJ issue-712 183 2 making make VERB issue-712 183 3 in in ADP issue-712 183 4 farm farm NOUN issue-712 183 5 management management NOUN issue-712 183 6 accounting accounting NOUN issue-712 183 7 : : PUNCT issue-712 183 8 the the DET issue-712 183 9 australian australian ADJ issue-712 183 10 “ " PUNCT issue-712 183 11 blue blue ADJ issue-712 183 12 book book NOUN issue-712 183 13 ” " PUNCT issue-712 183 14 . . PUNCT issue-712 184 1 accounting accounting NOUN issue-712 184 2 history history NOUN issue-712 184 3 , , PUNCT issue-712 184 4 20(2 20(2 NUM issue-712 184 5 ) ) PUNCT issue-712 184 6 , , PUNCT issue-712 184 7 158–182 158–182 NUM issue-712 184 8 . . PUNCT issue-712 185 1 jonsson jonsson PROPN issue-712 185 2 filip filip PROPN issue-712 185 3 , , PUNCT issue-712 185 4 & & CCONJ issue-712 185 5 sandlund sandlund PROPN issue-712 185 6 marcus marcus PROPN issue-712 185 7 ( ( PUNCT issue-712 185 8 2017 2017 NUM issue-712 185 9 ) ) PUNCT issue-712 185 10 . . PUNCT issue-712 186 1 farmers farmer NOUN issue-712 186 2 ’ ’ PART issue-712 186 3 perception perception NOUN issue-712 186 4 of of ADP issue-712 186 5 management management NOUN issue-712 186 6 accounting accounting NOUN issue-712 186 7 . . PUNCT issue-712 187 1 uppsala uppsala PROPN issue-712 187 2 , , PUNCT issue-712 187 3 p. p. NOUN issue-712 187 4 54 54 NUM issue-712 187 5 . . PUNCT issue-712 188 1 zarda zarda PROPN issue-712 188 2 , , PUNCT issue-712 188 3 n. n. PROPN issue-712 188 4 ( ( PUNCT issue-712 188 5 2009 2009 NUM issue-712 188 6 ) ) PUNCT issue-712 188 7 . . PUNCT issue-712 189 1 development development NOUN issue-712 189 2 of of ADP issue-712 189 3 management management NOUN issue-712 189 4 accounting accounting NOUN issue-712 189 5 application application NOUN issue-712 189 6 at at ADP issue-712 189 7 hungarian hungarian ADJ issue-712 189 8 agricultural agricultural ADJ issue-712 189 9 enterprises enterprise NOUN issue-712 189 10 : : PUNCT issue-712 189 11 abstract abstract ADV issue-712 189 12 of of ADP issue-712 189 13 the the DET issue-712 189 14 doctoral doctoral ADJ issue-712 189 15 ( ( PUNCT issue-712 189 16 ph ph PROPN issue-712 189 17 . . PROPN issue-712 189 18 d. d. PROPN issue-712 189 19 ) ) PUNCT issue-712 189 20 dissertation dissertation NOUN issue-712 189 21 . . PUNCT issue-712 190 1 godollo godollo PROPN issue-712 190 2 , , PUNCT issue-712 190 3 pp pp ADJ issue-712 190 4 . . PUNCT issue-712 191 1 12–17 12–17 NUM issue-712 191 2 . . PUNCT