Today, oyster mushrooms are in great consumer demand, as they have good taste and reasonable cost. Many housewives and eminent cooks use this type of mushroom in the process of preparing a variety of dishes. Due to such high consumer demand, some people are thinking about starting a business in this direction. The process of growing oyster mushrooms is quite simple, and if you strictly follow the technology and provide favorable conditions for mushrooms, you can regularly harvest a rich harvest. To organize their own business, aspiring entrepreneurs need to draw up a business plan for growing these popular mushrooms in Russia.

Before starting the cultivation of oyster mushrooms, each business entity should get at least a general idea about this business area. This mushroom has been actively cultivated in the Russian Federation since 2014, when foreign products were embargoed. Thanks to the departure of foreign manufacturers from the domestic market, Russian entrepreneurs have a chance to fill the vacant niches. To date, there is a large consumer demand for oyster mushrooms, and entrepreneurs working in this business direction cannot cover the shortage. The absence of fierce competition opens up great prospects for people who decide to start their own business.

Stages of organization

To grow oyster mushrooms, a business entity needs to learn a technology that involves four main steps:

• Mycelium (seed material) is purchased.
• The substrate is being prepared.
• Mushrooms are grown.
• Finished products are sold.

After the plan has been drawn up, the cultivation of oyster mushrooms can be started in a specially equipped room. Immediately after planting the mycelium, the business entity should start looking for customers, since after harvesting it will have only 5 days to sell it.

Search for clients, advertising

Each business entity should from the very beginning strive to form its own client base, which is recommended to be constantly expanded. It should target the following consumer audience:

• Large and small retail outlets.
• Product markets.
• Restaurants.
• Pizzerias.
• Cafeterias.
• Canteens and other catering establishments.
• Enterprises that specialize in the processing of mushrooms and the manufacture of semi-finished products.

• advertise in all local media;
• order business cards, booklets, leaflets and brochures in the printing house;
• place ads on the Internet, on all available portals, etc.

Necessary equipment, material selection

In order to grow cultivated mushrooms such as oyster mushrooms, a business entity needs to find a premises that will meet the established standards. It is desirable that it be located in an ecologically clean area so that the finished product does not contain any harmful substances and heavy metals. A novice entrepreneur can use a barn, hangar, garage or warehouse for these purposes. You don't have to make a purchase right away. You can save a decent amount of money if you rent a room.

In a room, the square of which should not be less than 20 square meters. m., it is necessary to install a heating, lighting and ventilation system. It is imperative to monitor the temperature and humidity levels. You will have to equip a room in which the components used in the preparation of the substrate will be stored. It is necessary to allocate a place in which it will be pasteurized and cut.

To prepare the substrate, the business entity will have to use the following components:

• straw (wheat, barley and rye);
• flax fires;
• corn stalks and stalks;
• to increase productivity, you can add tree bark, shavings and sawdust, as well as chaff.

You can also purchase a ready-made substrate, but in this case there will be no guarantee of its quality. If the manufacturer saves on the components, or uses them in the wrong proportion, then the entrepreneur may significantly reduce the yield of mushrooms.

The business entity must purchase the following equipment:

Naming of expenditures	Quantity	Price	total amount
Hammer crusher	1 PC.	25 900 rubles	25 900 rubles
Humidifier	1 PC.	2 850 rubles	2 850 rubles
Pitchfork	3 pcs.	290 rubles	870 rubles
steam generator	1 PC.	28 800 rubles	28 800 rubles
Solution (formalin)	2 kg.	47.80 rubles	95.60 rubles
Exhaust fan	1 PC.	3 980 rubles	3 980 rubles
Heater	1 PC.	6 800 rubles	6 800 rubles
boxes	10 pieces.	92 rubles	920 rubles
Polyethylene bags	500 pcs.	9, 85 rubles	4 925 rubles
other expenses			7 500 rubles
Containers for pasteurization	2 pcs.	3 800 rubles	7 600 rubles
Total:			RUB 90,240.60

Several employees can be hired to work in the greenhouse. They may not have experience in this area, but they must have medical books. If the business expands gradually, then the staff can be increased by 3-4 units. A business entity needs to hire an accountant who will draw up primary documentation, fill in accounting registers and generate tax returns. If a businessman does not want to pay for the services of a full-time accountant, he can conclude an agreement with an outsourcing company that will provide accounting and legal support for a fee.

Costs and profits

To start a business from scratch, a business entity needs to bear the following expenses on a monthly basis:

In order to determine the profitability of a mushroom farm, a business entity needs to carry out the following calculations:

• It is planned to plant 150 bags.
• From one bag, the entrepreneur will collect up to 5 kg of mushrooms in a month.
• He will sell them at a price of 120 rubles per 1 kg.
• Mushrooms were sold in the amount of 90,000 rubles (5 kg x 100 rubles = 500 rubles x 150 bags).
• The spent substrate was sold for 1,275 rubles (150 bags x 8.50 rubles).
• For a month you can earn 91,275 rubles.
• Net profit for the month will be: 91,275 - 63,000 = 28,275 rubles.

The business entity will be able to recoup the initial investment in 4-5 months.

Possible income level

If a business entity follows its business plan, then literally after six months of active work it will be possible to recoup the initial investment. If he makes an effort, he can increase the profitability of his mushroom farm. To do this, he is recommended to use the advice of professionals:

• You can increase the level of income by gradually raising the price. Initially, in order to attract customers, the business entity lowers its price by several positions, thanks to which it manages to lure most of the buyers from competitors. If the quality of the finished product suits them, then every month you can increase the cost of a kilogram of mushrooms by 10%.
• To increase the level of income, an entrepreneur may think about expanding the business. To do this, he should build one or more greenhouses.
• You can increase the profitability of a mushroom farm by minimizing monthly costs. For example, a business entity can involve its household members in the care of a greenhouse. In this case, you do not have to hire employees, pay them wages. You can also save on transportation costs. If an entrepreneur has a personal car, then he can independently deliver finished products to points.
• To increase the profitability of the business, you can open a mushroom processing workshop. In this case, customers can be offered dried, pickled, pickled or frozen products.

Registration and registration of business

If people decide to grow oyster mushrooms for subsequent sale, then they need to choose a legal form for their business. In this case, the following options are possible:

• Individual entrepreneur. For state registration, you will have to pay a fee, the amount of which is 800 rubles. Fill out and certify an application in a notary's office, attach a payment receipt, copies of all pages of a civil passport and an identification code to it.
• Society with Limited Liability. For state registration, you must fill out an application of the established form. The Charter is attached to it, the decision (minutes) of the founder on opening an LLC, a receipt for payment of state duty (4,000 rubles), copies of the founders' passports (certified), orders for the appointment of a director and chief accountant, their copies of passports and codes.
• Peasant Farming. State registration is carried out according to the LLC principle, since KLF is its simplified organizational and legal form.

The collected documents are taken by novice businessmen to the Federal Tax Service at the place of registration, since it is precisely tax authority today serves as the state registrar. This can be done in person, as well as through an official representative, in whose name the power of attorney is issued and certified by a notary. Federal law allows registration packages to be mailed. To do this, you must issue a registered letter with a notification form and a list of attachments.

Consideration of the documentation received from the businessman will be carried out by the registrar within 5 working days. If no errors are found, then an entry will be made in the Unified Register about the created business entity. After that, an extract from the Unified State Register of Legal Entities or EGRIP will be issued to the IP or the head of the LLC. With this document, you must register with the tax service and obtain the status of a taxpayer. It should be noted that business entities in the process of state registration can choose a simplified tax regime, otherwise they will be automatically transferred to the general taxation system.

If people decide to grow oyster mushrooms for personal use or to sell to neighbors and friends, then they do not need to obtain the status of a business entity. To sell profile products in the markets, catering establishments and wholesalers, the entrepreneur must have the following documents:

• A certificate that confirms the compliance of grown mushrooms with GOST.
• A protocol confirming that oyster mushrooms do not contain radiation.
• Certificate (phytosanitary).
• A license that gives the right to sell food products.

Disadvantages and advantages of this business

Growing oyster mushrooms on an industrial scale is a fairly promising and profitable area. It can be developed both by established business entities who have decided to expand their business, and by people who have just decided to open their own business. According to statistics that are publicly available on the Internet, the profitability of a mushroom farm may well be 40% or more. Every year the turnover of such products in the Russian Federation increases by almost 8% -10%. In addition to high profitability, the advantages of the mushroom business include the following:

• Oyster mushroom grows very quickly. Under favorable conditions, 1-3 weeks is enough for her to fully mature. Thanks to this, the business entity will be able to repeatedly harvest and sell the crop.
• Unlike other areas, in the mushroom business there is no such negative factor as seasonality. Oyster mushrooms can be grown all year round if the necessary conditions are created for this.
• Quite high market prices are set for finished products, which will not change downwards in the near future.
• The cultivation of oyster mushrooms should be carried out in accordance with the technology, which is quite simple and not too expensive.

Despite the apparent advantages of the mushroom business, start-up business entities should take into account all possible risks:

• Enough short term storage can cause damage to the consignment of goods if the buyer refuses it. To minimize this risk, an entrepreneur needs to constantly expand their customer base. Due to the presence of a large number of potential customers, he will be able, in case of refusal of one buyer, to sell the batch prepared for him to another.
• Weak yield. A business entity may encounter this problem if it violates the technology for growing oyster mushrooms, or purchases low-quality mycelium. Also, do not forget about pests and diseases that can completely destroy the crop.
• Breakdown of equipment that is used in the process of growing mushrooms. In this case, the entrepreneur will have to bear the cost of its urgent repair or purchase a new one. To minimize this risk, experts recommend regular maintenance of existing equipment. In this case, any problems will be detected in a timely manner and immediately eliminated.
• We should not forget about the possible increase in competition in the region where mushrooms are grown by a business entity. In order to maintain its position in the local market, a businessman must also take a reference to neighboring regions.

Useful video

Each business entity that has decided to put the cultivation of oyster mushrooms on stream should listen to the advice of professionals, whose valuable recommendations will help to avoid the most common mistakes:

Growing mushrooms (veshanki) as a business

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These types of activities relate mainly to the agricultural sector, crop production sub-sector. Therefore, the specific accounting it is predominantly agricultural. The basic accounting standard is RAS 30.

In this article, we will consider the features of accounting, define crops and activities related to vegetable growing and ornamental gardening.

Crops and activities in vegetable and ornamental horticulture

In order to find our bearings in these cultures and activities, let us turn to KVED-2005 and KVED-2010.

The first document specifies specific activities for subclass 01.12.0 “Vegetable growing; ornamental horticulture and cultivation of nursery products”. The second has no such subclass. However, there are other classes including certain types activities from subclass 01.12.0 KVED-2005.

In table. 1 compares the types of activities according to subclass 01.12.0 KVED-2005 and the corresponding types of activities according to KVED-2010.

Recall that KVED-2010 entered into force on January 1, 2012, and KVED-2005 will become invalid on December 31, 2012 (clauses 1 and 4 of Order No. 457). That is, during 2012 both documents are valid simultaneously (clarification of the State Registration Service).

Table 1. Comparison of activities according to KVED-2005 and KVED-2010

№ p/p	Types of activities from subclass 01.12.0 “Vegetable growing; ornamental horticulture and cultivation of nursery products” (KVED-2005)	Types of activities and their codes according to KVED-2010, corresponding to the types of activities from KVED-2005 by code 01.12.0
	Growing legumes that will not be shelled	01.11. Growing, including green legumes (green peas, beans, beans) that will not be shelled
	Growing vegetables and melons for food consumption: tomatoes, cucumbers, cabbage, table carrots and beets, zucchini, eggplant, melons, watermelons, lettuces, onions, sweet corn, etc.	01.13. Growing vegetables and melons, root crops and tubers Includes: growing vegetables and gourds for food consumption (tomatoes, cucumbers, cabbage, table carrots and beets, zucchini, eggplant, melons, watermelons, onions, sweet corn, etc.)
		growing vegetable seeds
	growing herbs: dill, parsley, lettuce, spinach, etc.	growing greens for food consumption (dill, parsley, lettuce, spinach, etc.)
	mushroom cultivation	mushroom cultivation
	Growing flowers, seeds, seedlings, flower bulbs, tubers, etc.	01.19. Cultivation of other annual and biennial crops. Includes growing flowers and flower seeds
	Growing other crops	01.25 Cultivation of berries, nuts and other fruits. Includes the cultivation of fruit seeds.
	Growing other crops	01.28. Cultivation of spicy, aromatic and medicinal crops. Includes the cultivation of annual and biennial herbs for the production of spices and spices
	Growing planting material for ornamental and flower crops (seedlings, sprouts, cuttings, tendrils, etc.)	01.30. plant reproduction Includes growing: planting material for agricultural and ornamental crops (seedlings, sprouts, cuttings, tendrils, tubers, etc.)
	Growing vegetable seedlings, mushroom mycelium	vegetable seedlings, mushroom mycelium
	Cultivation of planting material of fruit and berry and nut crops and grapes	planting material for nut, fruit and berry crops and grapes, ornamental and flower crops
	Growing plants (including sods) for planting and decoration	sods for transplanting
	Growing other crops	01.64. Seed processing for reproduction Includes seed treatment activities (for a fee) or on the basis of a contract) for the purposes of vegetable growing, ornamental horticulture and cultivation of nursery products
	Collection of forest mushrooms	02.30. Collection of wild non-timber products Includes picking forest mushrooms and truffles

Typical business transactions

All given in table. 1 types of vegetable and garden activities, depending on the conditions of management, can be divided into four groups .

To first group includes the cultivation of various annual crops, sometimes biennials. At harvest on the balance sheet date, plantings of such crops are accounted for as current crop biological assets (provided they are carried at fair value less expected costs at the point of sale) or work in progress (if carried at cost) ( paragraphs 10, 11 PBU 30). The collected products of these crops are classified as agricultural products, which are accounted for in the appropriate manner provided for by this PBU.

It should be noted that vegetable and garden activities can be open and closed ground. According to the first cultivation is carried out in open fields (traditional cultivation method). According to the second, crops are grown in greenhouses and / or greenhouses.

Typical business operations for open ground are: pre-sowing treatment of fields (harrowing, disking, cultivation, plowing, herbicide application, etc.), seed application, further processing of crops (weed control, pest control, watering, inter-row cultivation, etc.). harvesting (manually or mechanized).

Most of the work is carried out mechanized - tractors, combines and other self-propelled machines. The performance of mechanized agricultural work is documented by the Registration Sheet of the tractor driver (standard form No. 67, approved by order No. 269-2).

The current use of this and other forms approved during the existence of the USSR is quite legitimate. For example, paragraph 3.2 of Methodological Recommendations No. 37-27-12/455 states that specialized primary accounting forms for agricultural enterprises are currently under development. Therefore, it is recommended to use specialized forms of primary documents approved by orders of the USSR Ministry of Agriculture and Food (Gosagroprom USSR) in the period 1972-1990.

To account for work performed manually or with the help of live draft power (horses, oxen), Account sheet of labor and work performed(standard forms No. 66 and No. 66a, approved by order No. 269-2).

To document transactions with production stocks apply the forms approved by Methodological Recommendations No. 929. For example, leave from storage sites for the use of fertilizers, seeds is issued by Limit-fence cards for receiving material assets (standard form No. VZSG-1).

Upon application of fertilizers, etc. an Act on the use of mineral, organic and bacterial fertilizers and chemical plant protection products is drawn up (form No. VZSG-3); seeds - The act of consumption of seeds and planting material (form No. VZSG-4). Based on these acts, the cost of used fertilizers and seeds is written off to the cost of production.

If plantings are accounted for at fair value, reduced by expected costs at the point of sale, on each balance sheet date they must be credited to the balance sheet as part of current biological assets and formalized by the Statement of Capitalization of Current Biological Assets of Crop Production, Evaluated at Fair Value (Form No. PBASG-1 of Methodological recommendations No. 73).

At the time of harvest the value of the current biological assets of crop production calculated in this way is written off on the cost of production, which is drawn up by the Act for the write-off of current biological assets of crop production, valued at fair value (at the beginning of the harvest) (form No. PBASG-2 of Methodological recommendations No. 73).

Almost the same typical business operations and when growing crops in greenhouses and hotbeds. Only, as a rule, the amount of mechanized work there is generally absent or insignificant, more manually. Thus, the documentation of business transactions does not differ from the above.

Second Group - growing berries, nuts, and other fruits. This requires planting bushes, trees, that is, a garden is needed. The garden itself is one of the long-term biological assets of crop production. All garden expenses after putting it into operation form the cost of garden products (berries, nuts, other fruits) of the corresponding season, which also applies to agricultural products. At the balance sheet date, all costs incurred for growing up to the time of harvest are included in work in progress.

Here, it is necessary to consider separately one's own cultivation of the garden (an object of long-term biological assets) and the garden's products. In this article, we are looking at growing garden products, not the garden itself.

Typical economic operations in this case are pruning of trees, bushes, fertilization, protection from pests (spraying, etc.), harvesting. Documentation features are the same as for the first group.

Third Group — processing of seeds for reproduction.

There are different processing methods. The most common - fertilizers, protectants, etc. Seeds are processed mechanized (in factories, dressing machines or other mechanized equipment) or manually.

From the content of this type of activity it follows that we are talking about work performed by the enterprise for remuneration for other persons. There is no agricultural specificity here. The cost of work in the generally established manner is formed in accordance with RAS 16, the income from their provision - in accordance with PBU 15. PBU 30 does not apply.

Typical business operations are receiving seeds from the customer, purchasing fertilizers, disinfectants, etc., preparing a treatment solution, treating seeds, returning treated seeds to the customer.

Seeds, fertilizers and other stocks are received on invoices, they are also issued for processing on invoices (standard form No. M-11). The work of employees is documented by work orders for piece work (there is no universal standard form for a work order, therefore each enterprise develops its own form), timesheets (standard form No. P-5). The processed seeds are transferred to the customer according to the consignment note. Along with this, an act of acceptance and transfer of work is drawn up for the completed processing work.

Therefore, standard forms of documents adopted for operations in the agricultural sector (Methodological recommendations No. 73, No. 929, etc.) are not used to document the costs of these works.

Fourth Group – collection of forest mushrooms, etc.

As a rule, the following collection scheme is applied here. In "mushroom" places, the enterprise equips a purchasing point that buys mushrooms from the population.

The features of documenting and accounting for the purchase of mushrooms are the same as in the case of the purchase of apples ( Zolotukhin O. Purchase of agricultural products (apples) from the population: documentation and accounting // Bulletin of the tax service of Ukraine. - 2012. - No. 20. - P. 30 - 35).

Consequently, PBU 30 also does not apply to this type of activity. After all, biological assets (mushrooms) obtained as a result of collection (in fact, purchases) are not related to agricultural activities (the process of managing biological transformations in order to obtain agricultural products and / or additional biological assets) (clauses 3.3, clause 4 PBU 30).

In this way, the cost of harvested mushrooms, etc. is determined in accordance with PBU 16. In the future, sales transactions are reflected in accounting in the generally established manner.

Let us consider in more detail the features of accounting for each of the above groups.

Features of accounting when growing one-, two-year-old crops

Cultivation costs such crops, included in the production cost (direct material costs, labor costs, other, shift overhead and fixed distributed overhead costs), are first taken into account on the account 23 "Production". Then, on the balance sheet date (before the collection of products), two accounting options are possible (paragraphs 10, 11 of PBU 30):

• option 1 — at fair value less expected costs at the point of sale;
• option 2 - at initial cost as part of work in progress.

First option

Applies as a general rule.

As of the balance sheet date, the current biological assets of crop production are credited to the sub-account 211 “Current crop biological assets measured at fair value”(Debit 211 Credit 23) at fair value less expected costs at the point of sale.

The difference between the cost and fair value, reduced by expected costs at the point of sale, is reflected in other operating income (sub-account 710 “Income from initial recognition and from changes in the value of assets carried at fair value”) or other operating expenses (sub-account 940 “Expenses from initial recognition and from changes in the value of assets carried at fair value"):

• Debit 23 Credit 710 - if cost is less than fair value;
• Debit 940 Credit 23 - if cost is greater than fair value.

At the time of harvest, current assets from sub-account 211 are written off to account 23.

Second option

If, at the balance sheet date, the fair value of current crop biological assets cannot be reliably determined, they are recorded as work in progress in the account 23 "Production".

Harvesting (receipt of agricultural products)

Harvesting is carried out mostly mechanized (tractors, combines), so the corresponding "harvest" costs are related to general production (account 91 General production expenses). And after the reporting period, according to the calculation (an example of which is given in Appendix 1 to RAS 16) variable overhead and fixed distributed overhead costs are included in the cost of the respective crops (Debit 23 Credit 91).

However, unallocated fixed overhead costs are included in the cost of goods sold - Debit 901 Credit 91.

The harvested crop (agricultural products) is credited to the account 27 "Agricultural products".

According to paragraph 12 of PBU 30, agricultural products, upon initial recognition, can be valued using one of two methods:

• at fair value less expected costs at the point of sale;
• at production cost in accordance with paragraph 11 of PBU 16.

The selected assessment of the enterprise must be secured by an order on accounting policy.

When accounting at fair value, the difference between fair value and production cost is written off in the same way as indicated above - to sub-account 710 or 940.

♦ Example 1

Until the balance sheet date, the enterprise incurred expenses for sowing and growing beets (salary with accruals of employees, the cost of seeds, services of third parties) in the amount of UAH 16,500, in addition, VAT — 550 UAH

Expenses for beet cultivation (salary with employee accruals) after the balance sheet date amounted to UAH 3,000.

The cost of harvesting beets (salary with accruals of employees, depreciation of fixed assets, used fuel) amounted to 8000 hryvnia. The entire amount of overhead costs is allocated to the cost of production.

Option 1

The entity records beet crops and agricultural products (harvested beets) at fair value less expected costs at the point of sale. This cost of crops as of the balance sheet date was UAH 24,750. The same value of harvested beets (agricultural products) at the time of harvest (September) — 49 500 UAH

Option 2

It is not possible to determine the fair value, so the entity accounts for crops (as work in progress) and agricultural products at production cost.

Accounting example 1 is shown in table. 2.

table 2

№ p/p		Accounting
		Debit	Credit	Amount, UAH
	Reflected biological assets at the balance sheet date at fair value
	Income from initial recognition of biological assets recognized (24,750 – 16,500)
			131, 203, 65, 66
	Beet crops written off (current biological assets) at the beginning of the harvest
	Initial recognition gains recognized [(49,500 - (11,000 + 24,750)]
	Costs incurred for sowing and growing beets
	Reflected VAT tax credit
	Expenses incurred for growing beets
	Costs incurred for harvesting beets		131, 203, 65, 66
	Allocated general production costs to the cost of the crop
	Received beets (agricultural products) at cost (16 500 + 3000 + 8000)

We have credited agricultural products. How is it further evaluated?

Agricultural products after initial recognition are valued in accordance with PBU 9. Recall that, in accordance with clause 24 of PBU 9, inventories are reflected in accounting and reporting at the lower of two estimates: historical cost or net realizable value (the expected selling price of inventories in the ordinary course of business, less the expected costs of completing their production and sale) .

If there is a subsequent decrease in the cost of production at the balance sheet date, it is written down to net realizable value. The difference is written off to the subaccount 946 "Losses from inventory depreciation".

♦ Example 2

The products were credited to account 27 “Agricultural products” at a cost of UAH 49,500. On the next balance sheet date net worth sales of products amounted to 45,000 UAH.

The company must discount the products by writing off the markdown with the entry Debit 946 Credit 27 in the amount of 4500 hryvnia. (49,500 - 45,000).

Features of accounting when growing berries, nuts, etc.

The enterprise has a commissioned garden on its balance sheet. It can be sub-accounted 161 Non-current crop biological assets measured at fair value or 162 "Long-term biological assets of crop production, measured at cost".

If it is taken into account on sub-account 161, the differences between the fair value of the garden taken into account on this sub-account as of the previous and current balance sheet dates are written off to sub-accounts 710 “Income from initial recognition and from changes in the value of assets carried at fair value” or 940 “Expenses from initial recognition and from changes in the value of assets carried at fair value” in the same manner as described above for current biological assets of crop production and agricultural production. If it is taken into account on sub-account 162, then the cost of the garden is subject to depreciation according to one of the methods established for depreciation of fixed assets. Accrued depreciation is included in the production cost of grown fruits (Debit 23 Credit 134 "Cumulative depreciation of long-term biological assets").

All expenses for the maintenance of the garden, which the enterprise will incur after putting it into operation, will form the cost of the garden's products - berries, nuts, etc.

At the time of harvest, the resulting berries, nuts, fruits will be credited in the same order as for the previous option - on the account 27 "Agricultural products" at cost of production or at fair value less expected costs at the point of sale.

♦ Example 3

The enterprise incurred expenses for maintaining the garden (put into operation), collecting products and transporting them to the storage point (expenses of pesticides, fertilizers, depreciation of the garden, services of other organizations, wages with accruals of employees) — UAH 55,000, including VAT — 5000 UAH

The company accounts for finished products in two ways:

• option 1 — at fair value less expected costs at the point of sale, which is UAH 87,000;
• option 2 — at production cost.

Accounting example 3 is given in table. 3.

Table 3

№ p/p		Accounting
		Debit	Credit	Amount, UAH
	Expenses incurred to maintain the garden, collection of products and their transportation to the storage point		65, 66, 208, 63, 91
	Reflected VAT tax credit
Option 1: Fair value accounting
	Received garden products
	Initial recognition gains recognized (87,000 - 55,000)
Option 2. Accounting for production cost
	Received garden products

Non-agricultural activities in vegetable and ornamental horticulture

Features of accounting for seed processing

Upon receipt from the customer of seeds for processing, the ownership of such seeds does not pass to the contractor's enterprise. Therefore, the accounting of such seeds is kept by the enterprise on an off-balance sheet sub-account 022 "Materials accepted for processing".

Expenses directly related to the processing of seeds are reflected in the debit of the account 23 "Production", where the production cost of processing work is formed. Treated seeds are deducted from the off-balance sheet when they are returned to the customer.

Income from the provision of seed treatment is reflected in the sub-account 703 "Income from the sale of works and services", the cost of these works - on the subaccount 903 "Cost of works and services sold".

♦Example 4

The enterprise received from the customer seeds for processing worth UAH 20,000. Processing costs incurred (cost of fertilizers, disinfectants, depreciation of equipment, salaries with employee accruals, services of other organizations) — 3000 UAH, in addition, VAT — 60 UAH

Transferred to the customer under the act of processing work in the amount of UAH 6000, in addition, VAT — 1000 UAH

Payment for the work performed was received on the current bank account of the enterprise.

Accounting example 4 is given in table. four.

Table 4

№ p/p		Accounting
		Debit	Credit	Amount, UAH
	Received from the customer seeds for processing	Increased the balance on the off-balance sub-account 022
	Processing costs incurred		131, 209, 631, 66, 65, 91
	Reflected VAT tax credit
	Returned treated seeds to the customer	Reduced balance on off-balance sub-account 022
	Transferred to the customer according to the act of work performed seed treatment
	Attributed income from sales to financial results
	Written off to cost of sales cost of processing work
	Attributed cost of sales to financial results
	Received payment from the customer for the work performed

Features of accounting for the purchase of mushrooms

If the purchased mushrooms are intended for sale, they are accounted for in a sub-account 281 Goods in stock. mushrooms to be used in the enterprise purchasing them (for example, for the production of canned food), must be taken into account on the subaccount 201 Raw Materials.

♦ Example 5

The enterprise purchased mushrooms from the population in the amount of UAH 10,000 through a purchasing point. and placed them in containers (wooden boxes) worth 1000 UAH.

Paid 8500 UAH. minus tax withheld from the income of individuals 1500 hryvnia.

The withheld tax is transferred to the budget.

Mushrooms were sold to a processing plant for UAH 18,000, plus VAT — 3000 UAH

Payment for mushrooms was received on the current bank account of the enterprise.

Accounting is given in table. 5.

Table 5

№ p/p		Accounting
		Debit	Credit	Amount, UAH
	Purchased mushrooms received
	Withheld personal income tax
	Cash paid out individuals for mushrooms purchased from them
	Debt on purchased mushrooms and paid to individuals money and withheld personal income tax
	The cost of packaging used for packaging purchased mushrooms has been written off
	Transferred mushrooms to a processing plant
	VAT tax liability accrued
	Attributed income from sales to financial results
	Written off cost of goods to cost of sales
	Charged to financial results: cost of sales
	distribution costs
	Received payment for the sold mushrooms on the current account

Perhaps the most complex tax regime, involving the payment of the largest number of taxes and the maintenance of accounting and tax accounting This is the general system of taxation (OSNO). Organizations and individual entrepreneurs can conduct their activities on a general basis. In this article, we will talk about the features of OSNO, and what taxes are paid by those who choose this system.

BASIC - what is it?

In simple words, one can characterize the OSNO as the tax regime in which organizations and individual entrepreneurs operate that have not chosen any special regime (USN, UTII, ESHN, patent), or have lost the right to it. Applying OSNO, organizations pay income tax from their income, and individual entrepreneurs - personal income tax.

How to become an OSNO taxpayer

You can apply the general tax regime for a number of reasons, for example:

• the taxpayer cannot apply the “simplification”, UTII or other tax special regime, because it does not meet the requirements necessary for this;
• the tax special regime was applied, but the taxpayer exceeded the allowable limits or violated the requirements (for example, in terms of the number of employees or income level), and as a result automatically switched to OSNO;
• the general taxation regime is beneficial for the organization, because it conducts activities for which income tax benefits are provided (for example, it is a member of the Skolkovo center);
• it is beneficial for a company or individual entrepreneur to be a VAT payer, since most of the counterparties work for OSNO and are interested in the input tax.

General tax system can be applied to all types of activities without restrictions on the number of employees, income, etc.

If the newly created taxpayer has not declared in the prescribed manner his transition to a special regime, then the OSNO will be applied to his activities by default - there is no need to specially notify the IFTS. You can voluntarily switch to OSNO from the special regime from the new year by notifying the tax office before January 15.

At the same time, the general form of taxation can be combined with some other tax regimes:

• a legal entity on OSNO has the right to combine it with UTII for certain types of activities,
• Individual entrepreneurs can combine OSNO with UTII and a patent for different types entrepreneurship.

A prerequisite for combining is to maintain separate accounting of income and expenses for each type of its activity. It is impossible to combine the OSNO with the "simplified" tax and the unified agricultural tax (ESKhN).

What taxes are paid under OSNO

General system of taxation tax code does not consider independently, like other special regimes. The tax burden on OSNO is the highest, because it includes not only income tax or personal income tax. This system implies a whole set of taxes, each of which is assigned a separate chapter in the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs applying OSNO will have to pay the following taxes:

• income tax - for organizations (Chapter 25 of the Tax Code of the Russian Federation),
• Personal income tax - for individual entrepreneurs (Chapter 23 of the Tax Code of the Russian Federation),
• VAT (Chapter 21 of the Tax Code of the Russian Federation),
• corporate property tax (Chapter 30 of the Tax Code of the Russian Federation),
• property tax of individuals - for individual entrepreneurs (Chapter 32 of the Tax Code of the Russian Federation).

Applying special regimes, taxpayers, as a rule, are exempted from paying remitted taxes, but for OSNO the Tax Code of the Russian Federation establishes their mandatory payment if there is an object of taxation. All other federal and local taxes (transport, land, water, excises, fees, etc.) are also paid, if necessary.

In addition, as with any tax regime, organizations and individual entrepreneurs are required to transfer personal income tax and insurance premiums from all income paid to its employees, and individual entrepreneurs also fixed insurance premiums “for themselves”.

Reporting under the general taxation system

The general system involves a fairly large amount of tax reporting, as well as accounting reporting.

Accounting reporting on OSNO

The taxation system allows that small businesses can keep simplified accounting and submit simplified accounting, which includes only two forms: balance sheet and income statement. Enterprises that are not small are required to maintain full accounting and submit a complete set of reporting forms:

• balance sheet and income statement,
• statement of changes in equity,
• cash flow statement,
• explanations for the balance sheet and reports.

An individual entrepreneur on the general taxation system of the Tax Code of the Russian Federation allows you not to keep accounts, but only if the entrepreneur reflects all income and expenses in KUDIR (clause 2, article 54 of the Tax Code of the Russian Federation). Maintaining KUDIR is necessary to determine the base for personal income tax.

Tax returns under OSNO

Organizations quarterly and at the end of the reporting year submit to the IFTS income tax declaration. The deadline for filing is the 28th day of the month following the reporting period, and the annual declaration is submitted before March 28th. When paying advance payments, reporting is submitted before the 28th day of each month.

An individual entrepreneur, having received the first income under the general taxation regime, is obliged to submit declaration 4-NDFL on the estimated income, and for the past taxable period submits a 3-personal income tax return. It is submitted annually by April 30th.

Growing mushrooms as a business: step-by-step financial calculations and payback + 3 ways to sell goods in the mushroom business.

Capital investment in business: 90,000 rubles (on a leased plot).
Payback for growing mushrooms: from 2 months (1 production cycle).

Mushrooms are an integral part of the diet of almost every person.

They contain many useful substances, they are pleasant to the taste, have various options cooking and, what is especially valuable, always affordable.

Perhaps only the "queen of the table" potato has more fans.

For these reasons mushroom business attracts many who want to try their hand at entrepreneurial skills.

Why not?

After all, growing mushrooms is considered one of the most profitable types of business in this segment.

The investment is relatively small, especially if you have your own business area.

In addition, many simply enjoy this type of cultivation, and there is no seasonality in this business.

But besides the love of mushrooms, you need to have special knowledge to organize a business.

How to start growing mushrooms as a business?

To organize a mushroom business, it is not necessary to be a professional mushroom picker.

However, in this case, a lot of theoretical information will have to be studied:

• What kind of mushrooms to choose for growing?
• How is the process "from and to"?
• In what environment will mushrooms grow?
• What can be done to increase the yield?

And these are just questions related to the specifics of this case.

You will also need to study organizational issues applicable to any type of business:

• What documents need to be issued in order to engage in activities legally?
• How much money do you need to start growing mushrooms as a business?

What documents are needed for a mushroom business?

To legally engage in the mushroom business, you have to go through a relatively simple registration procedure:

A businessman must register an IP.

To do this, you only need a passport.

The process is simple, and you can deal with it without intermediaries.

You don't have to choose a taxation system.

Cultivation of mushrooms qualifies as agricultural production.

Accordingly, your activity will be subject to ESHN.

And this is 6% of the profit, which is a very profitable option.

In the future, you will need to obtain a number of papers, without which you do not have the right to sell the harvested crop.

These documents include:

1. radiology protocol;
2. certificate of conformity of products to GOST;
3. phytosanitary certificate.

What kind of mushrooms to choose for growing?

More experienced entrepreneurs recommend that beginners start by growing oyster mushrooms.

There are several reasons for this:

• for it is required to make compost, which is a more labor-intensive and difficult task than preparing the substrate;
• champignons are more "demanding" to the quality of the acquired mycelium;
• all requirements and technologies must be observed especially clearly, in contrast to the cultivation of oyster mushrooms.

Based on these considerations, it is better to start with oyster mushrooms.

And when you master the technology and equipment, you can start champignons.

How to choose a room for a mushroom growing business?

Growing mushrooms is a type of business that can be done even in own apartment or at home.

But at the same time, you need to understand that the resulting volume of the crop will cover, perhaps, the needs of your family.

Businesses need larger territories.

Country cottages, agricultural farms that have been abandoned, sheds are well suited.

The following requirements are imposed on the "mushroom" premises:

1. For cultivation, a small area is enough - from 15 m 2.
2. Strict requirements for temperature conditions: 12-25C about.

3. Mushrooms need high humidity - 85%.

   This indicator is achieved with the help of irrigation or the use of special equipment.

4. Utility rooms must be provided with electricity (and heating), water and sewerage (water drain).
5. If the room is not ventilated, you must install it yourself.
6. The walls are whitewashed enough, and the floor is poured with concrete.

If you plan to organize large-scale production, on a dedicated site (ideally) you need to equip the following premises:

• for the production of compost or substrate from purchased raw materials;
• for pasteurization with appropriate equipment;
• for growing your own mycelium;
• the main room for growing mushrooms.

What resources are needed for a mushroom business?

In addition to documentary preparation and selection of premises, there is the main stage - the search for resources for growing mushrooms.

This list includes the creation of the necessary cover, the purchase of mycelium and the choice of equipment for the mushroom business.

What should be the soil for growing?

Interesting fact:
Russula and pink volushki, which are familiar to us, are considered poisonous in Germany, honey mushrooms and russula - in France, boletus - in Italy, porcini mushrooms - in Switzerland. Residents of these countries do not risk collecting these species.

Mushrooms are grown in a special soil - the substrate.

In its role, straw, sawdust, hemp, bran, husks and similar raw materials prepared according to technology are used.

Moreover, depending on the type of mushrooms, it will differ.

The substrate for growing oyster mushrooms can be easily prepared on your own.

However, those who do not want to waste their time or energy can purchase it from other farms.

But for champignons, you need to prepare or purchase compost.

In fact, compost can also be used for oyster mushrooms.

But it is more difficult to prepare than the substrate.

Therefore, entrepreneurs rarely take such a step.

How to choose seed?

The material from which mushrooms are grown has a special name - mycelium.

To start a business, it can be purchased at larger mushroom farms.

Subsequently, you can grow mycelium on your own.

Growing and selling mycelium can be an additional source of income for your farm.

However, do not rush into this step, as it will not be easy to implement.

So, first of all, it is important to establish the process of producing mushrooms for sale, and only after experimenting with mycelium.

When buying mycelium, a quality product can be determined by the following indicators:

• White color;
• nice smell;
• absence of extraneous spots;
• the farm has a license that will confirm the quality of the goods.

What equipment is needed for a mushroom business?

The main cost item in the mushroom growing business is the purchase of the necessary equipment for arranging the premises.

Name	Qty	total cost (rub.)
Total:		60 000 rub.
steam generator	1	30 000
Humidifier	1	7 000
Heater	1	3 000
Ventilation	1	4 000
Pasteurizers	2	8 000
Boxes and bags	550	5 000
Other	-	3 000

Search for the necessary personnel

If the mushroom business is already planned by you as a source of significant profit, you will no longer be able to do it yourself.

At first, in order to save money, you can involve your family in business.

But in the future, you still have to hire handymen.

In this case, there is no need to talk about the presence of the necessary qualifications.

Indeed, the experience of growing mushrooms and the relevant knowledge at the moment is not given at any university or technical school.

Therefore, the requirements will be standard: a person must have a sanitary book, he must fulfill his duties honestly and responsibly.

How to find ways to implement in the mushroom segment?

Finding customers for sale is the main problem that growing mushrooms as a business has.

The demand for this product is stable, but, as a rule, the goods are ordered in small batches and from trusted suppliers.

Nevertheless, beginners also have a chance to find their place in a niche.

Although mushrooms are a specific product, it also needs to be advertised.

To do this, use the following methods:

• give ads in thematic newspapers;
• create a website and promote it on the Internet;
• send potential customers free trial samples of products;
• arrange promotions and make a system of cumulative discounts for your customers.

Who is the consumer of such productions?

Consumers	Description
Fairs, markets	Retail trade in markets and fairs is the most common way to sell goods grown on your own farm. Sometimes people do not want to buy mushrooms in the markets because they doubt their quality. Arrange the point cleanly and neatly, hang permits in a conspicuous place, use outdoor advertising. This will create a reliable image and build a base of regular customers.
Shops, supermarkets	This option is used for the implementation of wholesale lots. The disadvantage of this method is high competition. Therefore, you will have to lower the price the first time to get orders. At the same time, the average profit indicator will fall, but in the long run you will get regular customers and large batches of orders.
Cafes and restaurants	They order products not in such large volumes as stores. However, there are mushroom producers who only cooperate with such establishments. And their business is booming!

How much does it cost to open a mushroom business?

It is difficult to name the average amount that will be required to organize a mushroom growing business.

The following factors affect the amount of spending:

• do you grow mushrooms on your own plot or have you rented land/premises;
• what volume of production is planned;
• how much does the necessary raw material cost from your supplier;
• how many assistants you hired and others.

Imagine what the initial investment and the size of the current investment for a small farm can be.

It is organized on a leased territory, and champignons are selected mushrooms.

Production calculation is made for one standard cycle (2 months).

Starting investments

Regular investments

Profitability and payback of mushroom business

The mushroom growing business attracts many people who were far from the field of crop production before.

And even more so did not deal with mushrooms.

What is the reason for the interest in this particular niche?

The fact is that experts call this type of business one of the most profitable.

Payback rates can be 75-80% and even reach 100%!

Of course, in order to achieve such indicators, it is important to comply with a number of requirements.

However, even this is not a minus, because another plus of this business is relatively a small amount investment.

With this amount of investment, we get 30 tons of compost. About 150-200 kg of mushrooms are harvested from each ton at the end of the cycle.

30 x 150-200 = 4,500-6,000 kg;

4 500 x 100 rubles = 450,000 rubles;

6,000 x 100 rubles = 600,000 rubles.

Calculations show that under ideal conditions, an entrepreneur will earn from 450,000 to 600,000 rubles in 1 cycle (2 months).

However, from this amount you need to subtract the amount of capital investments and regular investments for 2 months:

450,000 - (90,000 + 120,000x2) = 100,000 rubles.

You will learn how to grow oyster mushrooms in the video:

Potential Risks of a Mushroom Growing Business

There are a number of conditions that can prevent an entrepreneur from getting enough yield and profit from the business.

It is worth familiarizing yourself with them before the start of the project in order to be “ready”.

Risk	Probability	How to prevent?
Not all items were sold	Medium	To minimize risk, work on expanding your customer base. If this situation has already happened, the product can be dried.
bad harvest	Medium	Find another supplier of mycelium, more carefully control the process of growing mushrooms.
Equipment breakdown	Low	Watch for the correct use of technology yourself, and teach this to workers. It is advisable to have a warranty service agreement with the manufacturer.
Increasing competition	Low	Use advertising methods, look for new customers, control the price level in accordance with the market ones.

In summing up, it is worth noting that the success of any business depends on the level of your return and the desire to achieve success.

Including when it comes to growing mushrooms - business will thrive if you devote time to learning about this industry.

Gather all possible information, write a business plan (even if you do not plan to get a loan for a business or investment).

When you know what and how to do, you will definitely find the right tools!

Do not rush to spend the first profit on personal goals.

Invest in the business and scale your business to make it more profitable.

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Since the peak of work on breeding and catching pond fish falls on summer-autumn, the load on the accounting department of the fish farm increases during this period. To check whether the cost of production is correctly formed and the costs are reflected in the accounting accounts, our article will help.

Technological process

The organization of accounting for fish farms depends on whether they are full-system or not. So, in a full-system fish farm, the technological cycle of manufacturing products begins with the breeding of fry and ends with the receipt of marketable fish. It looks like this.

In the mother ponds, adult females and males are kept - the mother herd. For the period of spawning, the herd is transplanted into special spawning ponds, where it remains until the appearance of fry. Born fry are caught and placed in nursery ponds. With the onset of winter, part of the juveniles, whose age is not more than a year (they are called underyearlings), are sent to wintering ponds. The other part is left for the repair of the breeding stock.

Before wintering, an inventory is carried out and compiled:
- report on the results of the autumn inventory of the broodstock and repair;
- report on the results of the summer rearing of producers and repair of the herd.

After winter, the young (yearlings) are transplanted into feeding ponds, where they grow during the second summer. In autumn, fish that have grown to marketable are caught and sold or sent for processing.

For non-full-system enterprises, production cycles are shorter, since they only either breed fish seed or grow marketable fish from material purchased from the nursery.

Objects of accounting and the procedure for the formation of costs

Accounting for the costs of breeding and raising fish is organized on account 20 “Main production”, sub-account “Livestock”, analytical account “Fish farming”. (The procedure is established by the Chart of Accounts for accounting of financial and economic activities of organizations of the agro-industrial complex, approved by order of the Ministry of Agriculture of Russia dated June 13, 2001 No. 654).

As a rule, non-full-system farms are limited only to this account. Whereas full-system fish farms tend to open analytical accounts of the second order for this analytical account. They may be called:
- maintenance of breeding fish or mother pond;
- rearing of fry (spawning pond);
- rearing of underyearlings (nursery pond);
- cultivation of yearlings (wintering pond);
- growing commercial fish (growing pond).

It is allowed to distribute costs only between fingerlings and marketable fish.

Items of production costs

Regardless of which account the costs are collected on, the debit of these accounts in the context of cost items reflects:
- from the credit of account 10, 16 - the cost of feed, fertilizers, other material;
- from the credit of accounts 70 and 69 - wages with deductions;
- from the credit of accounts 02, 23, 96, etc. - expenses for depreciation and repair of ponds;
- from credit 60, 76 - the amount of performed contract works, services;
- from the credit of other accounts - other expenses that form the cost.

Unfinished production

At the end of the year, all costs are included in the cost of production of the current year. True, full-system fish farms with a cycle duration of more than a year are an exception here. Often, at the end of the year, they have work in progress in the form of fingerlings in winter ponds (clause 65.12 of the Guidelines for accounting for production costs and calculating the cost of production in agricultural organizations, approved by order of the Ministry of Agriculture of Russia dated June 6, 2003 No. 792, hereinafter - Guidelines) .

Evaluate work in progress at actual costs or based on the standard cost - depending on the method fixed in the accounting policy. But in order to ensure a correct assessment, the WIP also needs to include the costs of keeping underyearlings in wintering ponds (paragraph 44.2 of the Guidelines).

Calculation objects and cost formation

For organizations engaged in fish farming, the objects of calculation are: fry; underyearlings; yearlings; repair young; commercial fish.

For each of these objects, the accountant of the fish-breeding enterprise must determine the cost separately. Moreover, a thousand pieces are taken as a unit for calculating the cost of fry. All other categories are calculated per centner of weight (clause 65.12 of the Guidelines).

The cost of fry is determined on the basis of a report on the fishing of spawning ponds when transplanting fry into nursery ponds. In order to calculate it, you need to add up all the costs of keeping fish producers in mother and spawning ponds. The amount received is divided by the number of seeded fry.

In accounting, this is reflected in the entries:
DEBIT 43 subaccount "Fry"
CREDIT 20 sub-account "Breeding fry"
- fry from spawning ponds were credited;

DEBIT 20 sub-account "Cultivation of underyearlings"
CREDIT 43 sub-account "Fry"
- the fry are transplanted into the rearing pond.

Underyearlings

The calculation of the cost of underyearlings is determined at the stage of their capture from nursery reservoirs according to the data of the corresponding report.

It is formed from the cost of fry and the cost of growing them, which are collected on account 20 of the sub-account "Cultivation of underyearlings".

In this case, the average weight of one underyearling is taken equal to 30 grams.

The accounting entries look like this:
DEBIT 43 sub-account "Segoletki"
CREDIT 20 sub-account "Cultivation of underyearlings"
- underyearlings from nursery pond were credited;

DEBIT 20 sub-account "Growing of yearlings"
CREDIT 43 sub-account "Segoletki"
- the transfer of underyearlings to the wintering pond is reflected.

Yearlings

Based on the cost of underyearlings in wintering reservoirs, as well as the costs of keeping them there in winter, they calculate the cost of yearlings. It is determined by dividing this indicator by the number of centners of fish transferred from wintering ponds to feeding ponds. This is how they get the cost of a centner of yearlings. At the same time, in the accounting of the fish farm, the accountant makes entries:
DEBIT 43 sub-account "Annuals"
CREDIT 20 sub-account "Growing of yearlings"
- yearlings from the wintering pond were credited;

DEBIT 20 sub-account "Cultivation of marketable fish"
CREDIT 43 sub-account "Annuals"
- the fish was transplanted into the feeding pond.

marketable fish

The final cost of a unit of finished products is formed on the sub-account "Cultivation of marketable fish", which collects all costs associated with growing fish in feeding ponds. It is calculated by summing up the cost of yearlings and the cost of growing them up to the catch for sale or transfer for processing. The cost of a calculation unit of marketable fish is calculated by dividing the indicated amount of expenses by the number of centners of fish caught.

Her posting is reflected as follows:
DEBIT 43 sub-account "Commodity fish"
CREDIT 20 sub-account "Cultivation of marketable fish"
- marketable fish was credited.

If part of the fish is sold to the side, this is reflected in general order as an operation for the sale of products:
DEBIT 90 subaccount "Cost of sales"
CREDIT 43
- written off the cost of goods sold.

Important to remember

The cost of fry is determined on the basis of a report on the fishing of spawning ponds when transplanting fry into nursery ponds. As for the cost of underyearlings, it is calculated at the stage of their fishing in nursery reservoirs. Based on the data on the cost of underyearlings released into wintering reservoirs, as well as the costs of their maintenance during the winter, they calculate the cost of yearlings.