Accounting policy in terms of production and sales of organic products
Journal Title: Економіка: реалії часу - Year 2016, Vol 3, Issue 25
Abstract
The increase of organic production needs to resolve the issue of information support of organic production. The specifics of «organic» enterprises determines the features of accounting that should be mentioned in the accounting policy of the enterprise and in other regulatory documents. To achieve the goals of the work we used general scientific methods and specific accounting methods. The study is important because it reveals the accounting side of the issue that has not been explored fully before this. Today the standart of efficiency of agricultural production, in addition to increasing production volumes, is the quality of agricultural products provided by using biological farming methods which include organic agriculture. Farmers are interested in the conquest of new for Ukraine market of organic products, therefore in recent years there is a constant growth in the number of organic enterprises and growth in the areas of certified farmland. In this manner users of information are in need of reliable information about organic production, the basis for that is accounting policy, which aims to organize and systematize accounting process. Thus to improve the efficiency of accounting of such enterprises should be developed accounting policies and additions to it.
Authors and Affiliations
Yanina Melnychuk
Keywords
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