Agricultural costs accounting role to avoid money insolvency in Balak agricultural area

الملخص EN

The research is about the emergence and development of accounting and the demarcation of scientific foundations for accounting.

The lack of application of the system in agricultural costs is analyzed in this study.

Accounting agricultural costs in agricultural projects deals with the shortage of supply.

Accurate data and information helps to make administrative decisions.

The possibility of determining the actual and real cost of agricultural production helps to solve the insolvency of some farmers in agricultural projects in the Kurdistan Region.

The study aims to identify the extent to which the agricultural cost accounting system can be applied in agricultural projects in the Kurdistan region and its role in avoiding financial insolvency.

To analyze the researcher applied the scientific approach and studied the agricultural scenario in the Balk region.

The objective of the study is to find out whether the application of agricultural cost accounting system helps to avoid agricultural insolvency.

To obtain the objective the researcher collected data from 250 formers in the Balk region.

The researcher witnessed that most of the farmers are funded by the Agricultural agencies.

It is not necessary to apply an accounting system for agricultural costs and there is no assurance that Finance or loans are fully spent on the costs of agricultural activity.

The study recommends the establishment of cost accounting departments in the agricultural projects and the application of the accounting system of agricultural costs in the agricultural projects in the Kurdistan Region