Enhancing Cost Accounting Based on International Financial Reporting Standards

This article explores the specifics of cost accounting in agro-industrial clusters, focusing on methodological issues of accounting in accordance with International Financial Reporting Standards (IFRS). It also investigates the methodological aspects of identifying cost origination points, determining short-term, medium-term, and long-term perspectives, and accounting for costs in product cost within agro-industrial clusters, with the aim of effective cost management based on IFRS.