ACCOUNTING AND ANALYTICAL SUPPORT FOR EFFECTIVE MANAGEMENT OF LAND RESOURCES OF AGRARIAN BUSINESS STRUCTURES
Journal Title: Ринкова економіка: сучасна теорія і практика управління - Year 2016, Vol 15, Issue 3
Abstract
The current state of land use efficiency in the agrarian sector of the national economy is considered in this article. It was found out that in recent years in Ukraine all the indicators of agricultural land use efficiency are characterized by a positive growth trend. The part of profitable agrarian formations is higher than in other sectors of the national economy and, on average, is 88.4 %. The content, functions and elements of the system of accounting and analytical support for effective land management of agrarian business structures are justified here. The accounting subsystem, analytical support subsystem, audit subsystem and internal control, subsystem of organizational and legal support have been identified as the main elements of the system of accounting and analytical support. The main reasons that restrain the ability of the system of accounting and ana¬lytical support in the direction of full information provision of value agromanagement have been clarified. The main among them are: the unfinished nature of land reform in Ukraine; low prevalence of cost concepts of agricultural management; incomplete format of financial statements in terms of displaying data on composition, cost and groups of agricultural land; low level of analytical work in agrarian formations; methodological difficulties in assessing agricultural land. The scheme of the composition and interrelation of the elements of the subsys¬tem of information support of the accounting and analytical support of the management of land resources of the agrarian sector has been justified. The system of analytical indi¬cators of the effectiveness of the use of land resources of agrarian formations on the basis of the cost accounting of agricultural land is examined. The cost of agrarian business is defined as the main criterion that determines the effectiveness of land use management. The accounting and analytical model for estimating the value of agricultural land is proposed. The order of displaying information about parameters of land resources of agrarian business structures in their annual financial statements is provided, provided that the agricultural land is formed and the value approaches to land management in the agar sector has been implemented.
Authors and Affiliations
I. A. Kryukova, V. S. Nitsenko
Keywords
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