Vyacheslav V. Prudnikov – PhD in Economic sciences, Deputy head of the Department of accounting, analysis, Finance and taxation of the Academy of FSIN of Russia (Russia, Ryazan), E-mail: Pslava73@yandex.ru

Alexey A. Prudnikov – PhD in Economic sciences, associate Professor of Economics and management Academy of the Federal penitentiary service of Russia (Russia, Ryazan), E-mail: tar5851@yandex.ru

Zhanna S. Novozhilova – PhD in Economic sciences, associate Professor of logistics support of UIS Academy of the Federal penitentiary  service of Russia (Russia, Ryazan), ORCID: 0000-0002-0479-4325, E-mail: latlas@yandex.ru

Abstract. The article touches upon certain aspects of the calculation of the cost of poultry products in relation to penal institutions. Reflects the interpretation of calculation articles in the organization of the poultry industry in agricultural organizations to the established practice of the activities of the subsidiary farms of the Federal Penitentiary Service of Russia. The methodology for calculating the cost of products manufactured by the institutions of the penal enforcement system developed by the PKU NII FSIN of Russia for calculating the cost of goods produced in the penitentiary system in the form of a universal table with a specific set of cost items is presented. The features of the definition of certain items of expenditure in the subsidiary farms of the institutions of the UIS within the poultry industry are described. Determined by the reasons for the disposal of young birds. The method of determining the cost of individual cost accounting objects, such as 1000 pcs. eggs for industrial flocks of chickens and adult birds of other species (ducks, geese, turkeys, etc.), 1 quintal weight gain of young poultry, 1 quintal live weight of young poultry.

Keywords: costing, cost, poultry farming, costs, products, the correctional system.

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