NavirServ Company provides its own studies of the ability to establish a complex integrated system for automation of companies’ activity in agricultural complex on the basis of Microsoft Dynamics NAV. These studies are aimed to find possibilities in the system, which would enable taking in account specific features of taxation and comprehensiveness of bookkeeping and production accounting in agriculture as a specific field of production.

Studies cover accounting cycle of agricultural production, divided into separable agricultural companies in terms of their field branch, e.g.:

  • plant growing;
  • cattle breeding;
  • horse breeding;
  • poultry farming.

Specific features and issues

The following items should be referred to specific features of accounting at an agricultural company:

  • annual cycle of agricultural production;
  • regulatory-specific necessity to keep separate accounting of results of economic activity (costs of production, processing, storage, sales etc.) in terms of branches and stages of agricultural production;
  • mandatory keeping of analytical accounting to ensure control over efficiency of manufacturing processes;
  • mandatory keeping of comprehensive analytical accounting in terms of management;
  • mandatory keeping of additional analytical sections to make up comprehensive financial and statistical statements..

To establish a solution production-commercial cycle of agricultural industrial company has been summarized as follows:
Preparation (procurement) – Production (including processing) – Storage - Sales

Implemented approaches to establish production model

We shall present principles of establishment of production model implemented for agriculture on the basis of Plant growing as a separate branch.

A specific feature of studying model production cycle of plant growing – it includes a number of serial technological processes. Differential accounting of production expenses in terms of separate technological processes has been implemented in these studies.

In our example costs for every type of production cycle are accounted separately. Stages of technological process of processing vary for different types of products.

Process-operational accounting of costs is used in the analysis of possible automation – this method enables analyzing costs price in terms of certain lots of products, as well as tracing deviation of actual cost price from planned one in terms of types of costs (moreover, in terms of fields and types of products).

Production process of plant growing stipulates different costs. Accounting in NAV will enable you analysis cost price in terms of types of material and non-material costs.

Process-by-process accounting system included accounting of products cost price in terms of non-material costs.


With regard to specific features of production process in plant growing automation of accounting will ensure differentiation of costs and receipt of the following final information:

Products accounting:

  • lot-by-lot accounting of products, in particular in terms of year of manufacturing;
  • calculation of costs in terms of types of products: basic, auxiliary etc.;

Accounting of agricultural facilities and resources:

  • analytics of production costs in terms of types of performed works, in particular cost price of finished products;
  • equipment downtime accounting;
  • field accounting. 

Studies of the possibility of establishment of a solution for agriculture have been based on typical solution from Microsoft Company and amendments made by NaviServ Company.